Tax Disallowance for Rajasthan Power Plant Upheld; Section 80IA Inapplicable Due to Non-Captive Status of Facility.

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....Disallowance u/s.80IA in respect of electricity generated in power plant in Rajasthan - CIT(A) had rightly denied the claim of the assessee. We also find that the case laws relied upon by the ld. AR which are also mentioned in the order of the ld. CIT(A) are rendered in the context of captive power units and since, assessee is not a captive power unit, those case laws are not applicable to the assessee herein and distinguishable on facts. - AT....