In the result, appeal filed by the assessee is allowed &
Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanm/S. Southern Power Vs Dy. Commissioner Of Income Distribution Company Of Tax, Circle 2(1) Andhra Pradesh Ltd Tirupati Tirupati 517 503 Pan: Aahcs 4056 Q Dy. Commissioner Of Vs M/S. Southern Power Distribution Income Tax, Company Of Andhra Pradesh Ltd Circle 2(1) Tirupati 517 503 Tirupati Pan: Aahcs 4056 Q
depreciation of Rs.224,31,94,166 debited to the P&L A/c was reduced and the book profit as per section 115JB was arrived at M/s Southern Power Distribution Company of Andhra Pradesh Ltd. a sum of Rs.12,54,06,490. He also drew our attention to Page 1 of the Paper book filed by the assessee which