Held that the Tribunal was right in holding that the assessee’s power generation units I and II constituted an “undertaking” under section 80-IA and were entitled to deduction thereunder.(AY.2003-04)
CIT v. Apollo Tyres Ltd. (No. 2) (2022) 447 ITR 391 (Ker.)(HC) CIT v. Apollo Tyres Ltd. (No. 3) (2022) 447 ITR 393 (Ker.)(HC)
S. 80IA : Industrial undertakings-Power generation units I and II constituted un undertaking-Entitled to deduction.