Held that the provisions of section 115JB prior to its amendment in the year 2012, would not cover an electric company and the assessee being an electricity company was not covered by this section.(AY.2003-04)
PCIT v. Ajmer Vidyut Vitran Nigam Ltd. (2022) 447 ITR 186 (Raj.)(HC)
S. 115JB : Book profit-Electricity-Provisions as it stood prior to amendment not applicable to electric company.