S. 80IA : Industrial undertakings-Enterprises engaged in infrastructure development-Generation of power-Interest on Bonds issued by Grid Corporation in lieu of unpaid energy bills-Eligible for deduction. [S.80IA (iv)(a),80IB, 80IC]
Odisha Power Generation Corporation Ltd. v. ACIT (2023)456 ITR 495 /[2022] 138 taxmann.com 341(Orissa)(HC)/Editorial : SLP of Revenue is dismissed , ACIT v. Orissa Power Generation Corporation Ltd. (2024) 298 Taxman 273 (SC)