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2017 (10) TMI 171 - AT - Income TaxDeduction u/s.80IA(4) - Captive Power Generation Plant (“COGEN”) - assessee company is engaged in the business of Manufacture of aluminium Extruded Section and carrying out job work for others - Held that:- Assessee is eligible for deduction u/s.80IA(4)(iv) of the Act in respect of COGEN Units. Allowable revenue expenditure - Held that:- Assessee has correctly claimed the expenses of dies and tools as revenue in nature.
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