Held that interest on deposits is allowable as deduction. (AY.2011-12, 2012-13)
Tata Power Delhi Distribution Ltd. v.Add. CIT (2023)108 ITR 329 (Delhi)(Trib.)
S. 37(1) : Business expenditure-Interest on deposits-Allowable as deduction. [Electricity Act, 2003, S.47(4)]