Case Law Details
Case Name : National Hydroelectric Power Corporation Ltd. Vs. CIT (Supreme Court of India)
Appeal Number : Civil Appeal No. 6 of 2010
Date of Judgement/Order : 05/01/2010
Related Assessment Year :
Courts :
Supreme Court of India
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RELEVANT PARAGRAPH
9. We quote herein below Explanation- ! to Section 115JB of the 1961 Act which reads as under:
Explanation 1 – For the purposes of this section, “book profit” means the net profit as shown in the profit and loss account for the relevant previous year prepared under sub-section (2), as increased by~
(a) xxx
(b) the amounts carried to any reserves, by whatever name called, other than a reserve specified under section 33AC; or
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