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2021 (7) TMI 1387 - HC - Income TaxDeduction u/s 80IA - Whether DG Power Generation units 1 and II are entitled to the benefit of Sec. 80IA? - ITAT held that DG Power Generation Units 1 and II constituted an "undertaking" under Sec. 80 IA of the Income tax Act - HELD THAT:- By following the reasoning and conclusion recorded [2019 (3) TMI 1549 - KERALA HIGH COURT] the substantial questions of law raised as question nos.3 and 4 are answered in favour of the assessee and against the Revenue.
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