‘Efficiency Gain’ amount disposal at DERC couldn’t be added to income of ‘Tata Power-DDL’: Delhi HC

INCOME TAX : Where assessee company, engaged in business of distribution of electricity in Delhi, had no right to appropriate efficiency gain amount and said amount was at disposal of Delhi Electricity Regulatory Commission (DERC), said amount could not be included in business profit of assessee

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194311/‘efficiency-gain’-amount-disposal-at-derc-couldn’t-be-added-to-income-of-‘tata-power-ddl’-delhi-hc.aspx