Supreme Court clarifies deduction under Section 80IA of Income Tax Act: Jindal Steel & Power Ltd. vs. Commissioner of Income Tax (2023)
Supreme Court on Section 80IA of Income Tax Act: Recomputation of Deduction (2023) LEGAL ISSUE: Recomputation of deduction under Section 80IA of the Income Tax Act, 1961, specifically regarding the determination of market value for electricity generated by captive power plants. CASE TYPE: Income Tax Case Name: Commissioner of Income Tax vs. M/s Jindal Steel […]