That the provisions of section 115JB of the Act were not applicable to the assessee. (AY.2011-12, 2012-13)
Tata Power Delhi Distribution Ltd. v.Add. CIT (2023)108 ITR 329 (Delhi)(Trib)
S. 115JB : Company-Book profit-Business of maintenance and distribution of electricity-Bound to maintain accounts according to Electricity Act —Provision of S.115JB is not applicable-Additional ground admitted.[S. 254(1)]