ITAT Restores Section 80-IA Deduction, Deletes Electricity and Steam TP Adjustments:
The ITAT deletes TP adjustments and restores Section 80-IA deduction on captive electricity and steam transfers.
SEB Tariff Accepted For Electricity; Steam Cannot Be Valued At Nil
Meetu Kumari
Jul 5, 2026Premium
ITAT Restores Section 80-IA Deduction, Deletes Electricity and Steam TP Adjustments
The ITAT deletes TP adjustments and restores Section 80-IA deduction on captive electricity and steam transfers.
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Meetu Kumari
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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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