Itseems that the writer has not taken into account the amendment in sec. 115JA. Though there was deduction available to power generating companies tioo A.Y. 2000-01 , same was withdrawan from A.Y. 2001-02 specifically. I think based onthese writers opinino's , same companies also claimed deduction under section80IB(10) from Book Profit.However ,this was turned tdown in Ganesh Housing corporation case by ITAT Ahmedabad. According to me , the view is in correct and legally not correct.