Held, that the rate at which power is supplied to a supplier could not be the market rate of electricity purchased by a consumer in the open market. The rate at which the State Electricity Board supplied electricity to industrial consumers would have to be taken as the market value for computing deduction under section 80-IA of the Act. The assessee had adopted the price at Rs. 5.60 per unit which was arrived at on the total charges paid by the assessee towards electricity purchased from the Tamil Nadu Electricity Board and other private power producers. Further, the Department had allowed the claim of the assessee for computing deduction under section 80-IA of the Act for the initial year, assessment year 2011-12, and a subsequent assessment year, 2020-21. Order of CIT(A) is affirmed.  (AY.2015-16, 2017-18, 2018-19)