https://www.taxtmi.com/caselaws?id=764815 Delhi HC held that Section 115JB of the Income Tax Act is inapplicable to electricity generation companies prior to its amendment by Finance Act, 2012. The court ruled in favor of the assessee and against the Revenue, determining that the Minimum Alternate Tax provisions under Section 115JB did not apply to electricity generation companies before the 2012 amendment. en-us Mon, 13 Jan 2025 00:00:00 +0530 Fri, 17 Jan 2025 10:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764815 Delhi HC held that Section 115JB of the Income Tax Act is inapplicable to electricity generation companies prior to its amendment by Finance Act, 2012. The court ruled in favor of the assessee and against the Revenue, determining that the Minimum Alternate Tax provisions under Section 115JB did not apply to electricity generation companies before the 2012 amendment. Case-Laws Income Tax Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764815