https://www.taxtmi.com/highlights?id=84948 HC held Section 115JB inapplicable to electricity company for AY 2006-07 as accounts not prepared under Companies Act 1956. Amendment aligning Section 115JB with regulatory Acts prospective from AY 2013-14. Book profit additions u/s 115JB deleted for AY 2006-07. en-us Fri, 17 Jan 2025 08:45:41 +0530 Fri, 17 Jan 2025 08:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84948 HC held Section 115JB inapplicable to electricity company for AY 2006-07 as accounts not prepared under Companies Act 1956. Amendment aligning Section 115JB with regulatory Acts prospective from AY 2013-14. Book profit additions u/s 115JB deleted for AY 2006-07. Highlights Income Tax Fri, 17 Jan 2025 08:45:41 +0530 https://www.taxtmi.com/highlights?id=84948