https://www.taxtmi.com/highlights?id=75932 Disallowance of deduction u/s 80-IA(8) - computation of the market value or electricity - The High Court referred to a previous judgment and concluded that the market value of electricity supplied by the State Electricity Board to industrial consumers should be considered for computing the deduction under Section 80-IA of the Act. The ITAT's decision was upheld. en-us Thu, 21 Mar 2024 09:24:11 +0530 Thu, 21 Mar 2024 09:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75932 Disallowance of deduction u/s 80-IA(8) - computation of the market value or electricity - The High Court referred to a previous judgment and concluded that the market value of electricity supplied by the State Electricity Board to industrial consumers should be considered for computing the deduction under Section 80-IA of the Act. The ITAT's decision was upheld. Highlights Income Tax Thu, 21 Mar 2024 09:24:11 +0530 https://www.taxtmi.com/highlights?id=75932