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2015 (1) TMI 523 - HC - Income TaxDeduction u/s 80IA - generation of electricity would not amount to production of goods and article and hence not entitled to deduction u/s 80 IA of the Act? - Held that:- As there is a confusion in the mind as regards the granting of relief under Chapter VIA . When there is a specific provision to consider the claim on generation and distribution of energy under Section 80IA and on the admitted fact that the assessee's windmills are located in a backward area, the Tribunal and the other authorities should have adverted their attention to the specific provision for deduction, i.e., Section 80IA. Since the original authority has already declined to grant deduction under Section 80IA. The Tribunal shall therefore, re-examine the issues above in the light of the claim under Section 80IA. - Decided in favour of assessee by way of remand.
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