https://www.taxtmi.com/caselaws?id=798345 Section 80-IA deduction for profits from solar-electricity generation requires the prescribed audit report in Form 10CCB together with the relevant agreement, approval or permission under Rule 18BBB. Furnishing Form 10CCB alone does not establish eligibility where the solar-plant approval and completion certificate stand in the name of a separate partnership firm rather than the proprietary concern claiming deduction. Where that partnership firm also sells the generated electricity to the supplier, the proprietary concern cannot claim the deduction. en-us Tue, 01 Sep 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798345 Section 80-IA deduction for profits from solar-electricity generation requires the prescribed audit report in Form 10CCB together with the relevant agreement, approval or permission under Rule 18BBB. Furnishing Form 10CCB alone does not establish eligibility where the solar-plant approval and completion certificate stand in the name of a separate partnership firm rather than the proprietary concern claiming deduction. Where that partnership firm also sells the generated electricity to the supplier, the proprietary concern cannot claim the deduction. Case-Laws Income Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798345