{"id":57051,"date":"2025-10-10T12:09:27","date_gmt":"2025-10-10T06:39:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-tata-power-delhi-distribution-ltd-2025-476-itr-639-171-taxmann-com-59-delhihc\/"},"modified":"2025-10-10T12:09:27","modified_gmt":"2025-10-10T06:39:27","slug":"pcit-v-tata-power-delhi-distribution-ltd-2025-476-itr-639-171-taxmann-com-59-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-tata-power-delhi-distribution-ltd-2025-476-itr-639-171-taxmann-com-59-delhihc\/","title":{"rendered":"PCIT v. Tata Power Delhi Distribution Ltd. (2025) 476 ITR 639 \/171 taxmann.com 59 (Delhi)(HC)"},"content":{"rendered":"<p>Held that\u00a0 the Tribunal was justified in deleting the additions made on account of book profit under section 115JB. The order of the Tribunal deleting the additions made to the book profit did not suffer\u00a0 from\u00a0 infirmity or error and, was, therefore upheld.(AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JB : Company-Book profit-Provision for bad and doubtful debts-Electricity company-Tribunal deleting additions made to enhance book profit justified.[S. 260A,   Companies Act, 1956, S. 210, 211., Electricity Act, 2003,   Electricity (Supply) Act, 1948.] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-57051","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eQb","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57051","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=57051"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57051\/revisions"}],"predecessor-version":[{"id":57052,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/57051\/revisions\/57052"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57051"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=57051"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=57051"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}