Tribunal held that ,manufacturer of yeast setting up plant for generation of steam power from biogas , generation of cooling power from ammonia absorption refrigeration plant for maintaining temperature of yeast is entitled to deduction . For quantification the matter was set aside . ( AY.2005 -06 , 2008 -09)
Saf Yeast Co. P. Ltd. v. Dy. CIT (2018) 62 ITR 381/ 51 CCH 745 (Mum)(Trib.)
S.80IA : Industrial undertaking —Power generation plant – Manufacturer of yeast setting up plant for generation of steam power from biogas , generation of cooling power from ammonia absorption refrigeration plant for maintaining temperature of yeast is entitled to deduction