https://www.taxtmi.com/caselaws?id=299232 The Tribunal allowed the appeal of the assessee, emphasizing the importance of considering the actual costs saved by investing in wind mills for captive consumption of power. The decision directed the Assessing Officer to re-compute deductions under section 80IA by adopting the actual cost of Rs. 5.50 per unit instead of the hypothetical purchase price of Rs. 2.90 per unit. en-us Wed, 27 Nov 2019 00:00:00 +0530 Tue, 07 Dec 2021 20:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299232 The Tribunal allowed the appeal of the assessee, emphasizing the importance of considering the actual costs saved by investing in wind mills for captive consumption of power. The decision directed the Assessing Officer to re-compute deductions under section 80IA by adopting the actual cost of Rs. 5.50 per unit instead of the hypothetical purchase price of Rs. 2.90 per unit. Case-Laws Income Tax Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299232