Held that on transfer of business the  assessee  is entitled to assured return of  14 Per Cent. plus supply margin up to 2 Per Cent. per annum on commission approved equity subject to achievement of aggregate transmission and commercial loss reduction targets.  In case of  overachievement of aggregate transmission and commercial loss reduction targets assesse is  entitled to retain portion of  additional revenue realised. Derecognition of  income pertaining to consumer’s portion overachievement of minimum target or  efficiency gain is  not income of  assessee.  (AY.2011-12, 2012-13)