Held that  for computing the deduction under Section 80IA, it was held that the valuation of electricity supplied by a captive power unit to another unit of the same assessee should be at the rate at which electricity distribution companies supply it to consumers, following its own earlier decision which was affirmed by the Supreme Court. CIT v. Jindal Steel & Power Ltd (2023) 157 taxmann.com 207/ (2024) 460 OTR 162 (SC)