lines. This reference is electric power and cannot apply to
steam power, refrigeration power or any other form of power. If the
assessee ... power. For A.Y. 2003-04 and 2004-05 it was held by the
CIT(A) that Cooling Power and Steam Power generated
other processes, is a form of power and thus a power or not. The Revenue has understood the power to be the one which pertains ... pressure steam and that kind of a steam cannot be taken as a form of power, we find that even this reasoning is without
lines. This reference is electric power and cannot apply to
steam power, refrigeration power or any other form of power. If the
assessee ... power. For A.Y. 2003-04 and 2004-05 it was held by the
CIT(A) that Cooling Power and Steam Power generated
a spell of travel by steam power; energy, force, spirit for, using, worked
by steam ; to rise or pass off in steam or vapour ... power, steam turbines of a steam engine/locomotive
of the age of steam. Thus there is no doubt, like electricity, steam is also a form
that the "Steam power" and
"Refrigeration Power" are different forms of "Power". The Ld A.R submits that
those ... a form of Power. In the boiler water is added and
the boiler is heated through biogas to produce Steam Power. The Steam
Power generated
steam-power; is a spell of travel by steam
power; energy, force, spirit for, using, worked by steam; to rise
or pass off in steam ... power, steam turbines of a
steam engine/locomotive of the age of steam. Thus there is no
doubt, like electricity, steam is also a form
steam is Nil. He held that
since cost of steam is already considered while generating power,
therefore, the resultant cost is nil and therefore ... Accordingly he
proposed total adjustment because of transfer of power and steam from
eligible unit and non-eligible unit of ₹ 1,344,110,543/-. Accordingly
a spell of travel by steam power; energy, force, spirit for, using, worked
by steam ; to rise or pass off in steam or vapour ... power, steam turbines of a steam engine/locomotive
of the age of steam. Thus there is no doubt, like electricity, steam is also a form
steam-power; is a spell of travel by steam power;
energy, force, spirit for, using, worked by steam; to rise or pass off in steam ... power,
steam turbines of a steam engine/locomotive of the age of steam. Thus there is no doubt, like
electricity, steam is also a form
form of energy or force available for application to
work (as Hint of gravitation, running water, wind, steam,
electricity). Thus the steam is a power ... assessee and acceptance by the AO that steam is a form of
power and eligible for deduction and for the basis of deduction relying
