https://www.taxtmi.com/highlights?id=37578 Receipt on account of electricity duty exemption as capital receipt. Hence, the same cannot be brought to tax in the hands of assessee company under the normal computational provisions as well as while determining the books profits u/s 115JB - AT en-us Wed, 17 Jan 2018 17:29:04 +0530 Wed, 17 Jan 2018 17:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37578 Receipt on account of electricity duty exemption as capital receipt. Hence, the same cannot be brought to tax in the hands of assessee company under the normal computational provisions as well as while determining the books profits u/s 115JB - AT Highlights Income Tax Wed, 17 Jan 2018 17:29:04 +0530 https://www.taxtmi.com/highlights?id=37578