Deduction Dispute Over Section 80-IA: Electricity Assets from Tata Tea Ltd. Not Attributed to Assessee Company.

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....Deduction under section 80-IA - since the plant and machinery used for transmission and distribution of electricity has been acquired from Tata Tea Ltd., it cannot be said that the book value appearing in the books of Tata Tea Ltd. as on April 1, 2004 relates to the assessee-company - AT....