Tag Archives: N. R. Agarwal Industries Ltd.

Cost Of Low Pressure Steam Transferred To Paper Division Cannot Be Treated As Nil For Section 80 IA Computation

By | August 20, 2026

Cost Of Low Pressure Steam Transferred To Paper Division Cannot Be Treated As Nil For Section 80 IA Computation Issue Whether tax authorities can assign a nil cost to low-pressure steam transferred to a paper division and allocate the entire cost exclusively to electricity generation, thereby converting an eligible Section 80-IA captive power unit into… Read More »