https://www.taxtmi.com/caselaws?id=192387 The Tribunal ruled in favor of the assessee, allowing the appeal and holding that each windmill should be considered a separate undertaking for the purpose of claiming deduction under sec. 80IA of the Income-tax Act, 1961. The decision was supported by relevant Tribunal judgments and a High Court decision, affirming the eligibility for deduction based on captive consumption of power and emphasizing undertaking-wise computation as per sec. 80IA(5). en-us Thu, 21 Apr 2011 00:00:00 +0530 Mon, 29 May 2017 14:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192387 The Tribunal ruled in favor of the assessee, allowing the appeal and holding that each windmill should be considered a separate undertaking for the purpose of claiming deduction under sec. 80IA of the Income-tax Act, 1961. The decision was supported by relevant Tribunal judgments and a High Court decision, affirming the eligibility for deduction based on captive consumption of power and emphasizing undertaking-wise computation as per sec. 80IA(5). Case-Laws Income Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192387