Court Upholds Assessee's Arm's Length Price for Captive Power Supply; Revenue's Exclusion of Charges Unjustified.

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....TP Adjustment - Determination of ALP - electricity supply bites captive power generation plant to its AEs - the assessee is justified in adopting the ALP of the electricity supply bites captive power generation plant to its AEs at Rs. 8.74 and the Revenue is not justified in excluding certain heads of charges from out of it. - AT....