https://www.taxtmi.com/caselaws?id=300200 The Tribunal upheld the CIT(A)'s decision, allowing the deduction under Section 80IA of the Income Tax Act, 1961 for the sale of steam. The Tribunal dismissed the Revenue's appeal, confirming the deletion of the addition made by the AO and upholding the deduction. The decision was based on consistency in applying tax laws, previous judgments, and the reasonableness of the steam cost valuation. en-us Mon, 29 Apr 2019 00:00:00 +0530 Sun, 16 Jan 2022 19:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300200 The Tribunal upheld the CIT(A)'s decision, allowing the deduction under Section 80IA of the Income Tax Act, 1961 for the sale of steam. The Tribunal dismissed the Revenue's appeal, confirming the deletion of the addition made by the AO and upholding the deduction. The decision was based on consistency in applying tax laws, previous judgments, and the reasonableness of the steam cost valuation. Case-Laws Income Tax Mon, 29 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300200