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2004 (12) TMI 14 - AAR - Income TaxApplicant engaged in the construction of power projects. The power generated by the applicant is supplied to various States/State Electricity Board at tariff rates notified by the CER Commission of GOI - Minimum Alternate Tax - components of the tariff also includes depreciation and advance against depreciation (AAD) – held that amount of advance against depreciation is to be included for the computation of book profit under section 115JB of the Income-tax Act in the year of receipt
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