In the result, the appeal is partly allowed
Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकरअपीलसं./Ita No. 527/Asr/2024 िनधा"रणवष" / Assessment Year : 2020-21
68,26,820/- by applying 63.79% of total cost incurred. That the DRP has erred in rejecting the value o' power considered by the assessee on the basis TNM method at Rs 47,97,24,111/-and confirming addition of Rs 12,28,97,957/-. 6. The AO on the directions of DRP had erred both in fact