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2008 (12) TMI 756 - HC - Income TaxComputation of profit u/s 80IA - computation of receipts for captively consumed power at the rate at which it had purchased the power from the Board. Assessing Officer held that since the assessee sold the units to outsiders at the rate of ₹ 3.70 per unit, such amount alone should be taken into consideration as receipts for the units captively consumed. HELD THAT:- The law has already been settled by this Court. Therefore, in our considered opinion, we do not find that there is any substantial question of law involved in this matter which is to be gone into by this Court. Hence, the appeal is dismissed.
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