Sludge/waste oil is bye-products which are used in the power ...
Sludge and waste oil used in power generation qualify for deduction u/s 80IA of the Income Tax Act.
June 30, 2018
Case Laws Income Tax AT
Sludge/waste oil is bye-products which are used in the power generation, therefore, the same is part and parcel of business of the assessee and is eligible for deduction u/s 80IA.
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