https://www.taxtmi.com/highlights?id=52162 Deduction u/s 80IA(4) - The word “Power” should be understood in common parlance as “Energy”. “Energy” can be in any form being mechanical, electricity, wind or thermal. In such circumstances, the “steam” produced by the assessee can be termed as power and would qualify for the benefits available under Section 80IA(4) of the Act. - HC en-us Thu, 05 Mar 2020 15:21:15 +0530 Thu, 05 Mar 2020 15:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52162 Deduction u/s 80IA(4) - The word “Power” should be understood in common parlance as “Energy”. “Energy” can be in any form being mechanical, electricity, wind or thermal. In such circumstances, the “steam” produced by the assessee can be termed as power and would qualify for the benefits available under Section 80IA(4) of the Act. - HC Highlights Income Tax Thu, 05 Mar 2020 15:21:15 +0530 https://www.taxtmi.com/highlights?id=52162