For S. 80IA Rate at which consumers gets electricity is market rate of the same

IN THE ITAT CHENNAI BENCH ‘A’ Sri Matha Spinning Mills (P.) Ltd. Versus Deputy Commissioner of Income-tax IT Appeal No. 1845 (Mds.) of 2011 [ASSESSMENT YEAR 2007-08] NOVEMBER  14, 2012 ORDER Vikas Awasthy, Judicial Member The present appeal has been filed by the assessee impugning the order of the Commissioner of Income-tax (Appeals)-II, Coimbatore dated August 10, 2011. 2. The brief facts of the case are that the assessee is a company engaged in the business of manufacture of yarn and electricity generation. The assessee filed its return of income for the assessm...