Section 5 in The Delhi Electricity Regulatory Commission (Terms and Conditions for Determination of Wheeling Tariff and Retail Supply Tariff) Regulations, 2011 [Entire Act]
Licensees, estimates of the actuals for the Base Year, prudence check and any other factor considered appropriate by the Commission. (5) O&M expenses ... shall not be included in Non Tariff Income subject to prudence check of requisite detailed information submitted by the Licensee to the Commission