https://www.taxtmi.com/highlights?id=41752 Deduction u/s 80IA - Even assuming that the appellant contributed technical knowhow for the purpose of generating electricity, it does so on behalf of the owner of the plant namely the SPCL. - the appellant is not the owner of the power plant and that it does only maintenance work, for which, it is given a fee. - Deduction u/s 80IA not allowed. en-us Sat, 29 Sep 2018 15:08:50 +0530 Sat, 29 Sep 2018 15:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41752 Deduction u/s 80IA - Even assuming that the appellant contributed technical knowhow for the purpose of generating electricity, it does so on behalf of the owner of the plant namely the SPCL. - the appellant is not the owner of the power plant and that it does only maintenance work, for which, it is given a fee. - Deduction u/s 80IA not allowed. Highlights Income Tax Sat, 29 Sep 2018 15:08:50 +0530 https://www.taxtmi.com/highlights?id=41752