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2020 (11) TMI 881 - AT - Income TaxDeduction under sections 80I/ 80IA - whether “Lean gas” is manufactured/ produced only at the two LPG Plants at Vaghodia (Gujarat) and Vijaipur (MP) for the purpose of allowing deduction - HELD THAT:- As decided in own case [2020 (11) TMI 871 - ITAT DELHI]appellant is eligible to the deductions/tax holding u/s 80HH/80I and 80IA of the Act on lean gas at the stage of customer terminals.
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