Held that the rejecting the comparable of the assessee without bringing anything cogent on record and directing to treat the claim of deduction under s. 80-IA as ‘Nil’ is not justifiable. Tribunal also held that considering the facts of the case, detailed discussion made above corroborated by documentary evidence on record, the enhancement made by the DRP by giving direction to treat the claim of deduction under s. 80-IA for steam transfer as ‘Nil’ is set aside. Accordingly, the claim of deduction is allowed and enhancement made by DRP by giving directions to treat the deduction under s. 80-IA in respect of the sale of stem to another eligible unit as nil is set aside.(AY.2020-21)