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    <title>2014 (2) TMI 1351 - ITAT CHENNAI</title>
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    <description>The High Court upheld the entitlement of the assessee for deduction under section 80-IA on power generation for captive consumption. The Court clarified that profits from captive consumption could qualify for the deduction, emphasizing compliance with statutory requirements. The Tribunal dismissed the Revenue&#039;s appeal, affirming the assessee&#039;s eligibility for the deduction under section 80-IA.</description>
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      <title>2014 (2) TMI 1351 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=280136</link>
      <description>The High Court upheld the entitlement of the assessee for deduction under section 80-IA on power generation for captive consumption. The Court clarified that profits from captive consumption could qualify for the deduction, emphasizing compliance with statutory requirements. The Tribunal dismissed the Revenue&#039;s appeal, affirming the assessee&#039;s eligibility for the deduction under section 80-IA.</description>
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