https://www.taxtmi.com/caselaws?id=349016 The Tribunal allowed the appeal filed by the assessee, granting the deduction under Section 80IA(4) for the Captive Power Generation Plant and treating the expenditures on dies, tools, and spares as revenue. The department's appeal was dismissed, upholding the CIT(A)'s decisions on these matters. en-us Fri, 29 Sep 2017 00:00:00 +0530 Thu, 05 Oct 2017 09:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349016 The Tribunal allowed the appeal filed by the assessee, granting the deduction under Section 80IA(4) for the Captive Power Generation Plant and treating the expenditures on dies, tools, and spares as revenue. The department's appeal was dismissed, upholding the CIT(A)'s decisions on these matters. Case-Laws Income Tax Fri, 29 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349016