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2019 (8) TMI 1201 - ITAT VISAKHAPATNAMDeduction u/sec. 80IA - allocation of consumption of husk in between the power plant and the rice mill - attribution of husk consumption to the power plant by the assessee at 10% is correct or not - HELD THAT:- There is no logic in sagregating the cost into two parts and allocating the normal loss in the generation of steam at 50-50 and therefore allocating the husk expenses at 15.75% to the power generation plant and 84.25% to the rice mill. Once we come to our conclusion that 10% of the steam is utilized by the power generation plant, then all the cost i.e. attributable and relatable to the generation of steam has to be allocated only on that basis. The cost of steam cannot be saggregated into that which is incurred up to a particular point and cost incurred after a particular point. This to our mind is not logical. Thus the allocation made by the assessee to our mind is justified. Hence, we allow this ground of the assessee
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