S. 44BBB : Foreign companies-Civil construction-Turnkey power projects-Not engaged in turnkey project-Provisions not applicable-Section 44BBB(2) overrides 44BBB(1)-Maintains books of accounts u/s. 44AA which are audited-AO could not have estimated NP @10%-44BBB(1) not applicable-DTAA-India-Italy. [S. 44AA, 44BBBB, Art. 5, 7]