Dismissing the appeal of the revenue the Tribunal held that, in respect of captive consumption, power supplied to its divisions, market value of power supplied to others to be considered. (AY. 2011-12)
DCIT v. Godawari Power & Ispat Ltd. (2018) 68 ITR 19 (SN) (Raipur) ( Trib)
S. 80IA : Industrial undertakings–Captive consumption-Power supplied to its divisions -Market value of power supplied to others to be charged