In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble
32A and section 8ORRA. Tribunal agreed with the argument of the assessee that idea of not mentioning the word electricity in section 80IA(4)(iv) was only for the purpose that the legislature wanted to give the word power a wider meaning. Once the Legislature has not used the word electricity in the section, the Courts cannot put in this