TMI Blog2014 (12) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... s 80IA(4) is allowable to the assessee for generation of power for captive consumption? (ii) Whether the Tribunal was right in law in allowing the assessee s claim of deduction of ₹ 1954 Crores u/s 80IA(4) of the I.T. Act, 1961, when the assessee had adopted rate of power generation at ₹ 4.73 per unit, rate on which the GEB supplied power to its consumers, ignoring the rate of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Gujarat High Court vide order [ 2013 (6) TMI 776 - GUJARAT HIGH COURT ] ? - TAX APPEAL NO. 1249 of 2014, 471 of 2009, 472 of 2009, 474 of 2009, 798 of 2010, 799 of 2010, 912 of 2010, 913 of 2010, 914 of 2010, 1133 of 2011, 817 of 2013, 818 of 2013, 18 of 2014, 149 of 2014 - - - Dated:- 15-12-2014 - HONOURABLE MR. JUSTICE KS JHAVERI AND HONOURABLE MR. JUSTICE K.J. THAKER For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit, the rate on which power generating company supplied its power to GEB? (iii) Whether on the facts and in the circumstances of the case and in law, the ITAT was justified in holding that adjustment made on account of disallowance u/s 14A of the Act in computation of Book Profit u/s 115JB of the Act is not as per law without appreciating that the amount disallowable under section 14A is cove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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