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Income Tax - Highlights / Catch Notes

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Value of electricity supplied for the purpose ALP and claim of ...

Income Tax

November 3, 2023

Value of electricity supplied for the purpose ALP and claim of deduction u/s. 80IA - The assessee has rightly computed the sale of electricity generated through its CPP by adopting Rs. 5.50 per unit being the supply of electricity rate by Torrent Power Ltd. for the purpose ALP and claim of deduction u/s. 80IA of the Act - AT

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