Income Tax Act 1961
SHREE BALAJI ALLOYS Vs. CIT (J&K) Jan,2011
Sec28(i) : Amount of Excise refund & intt subsidy received in pursuance to incentives announced & sanctioned vide Govt Notification pertaining to Industrial Policy introduced in J&K, is CAPITAL RECEIPT and NOT LIABLE TO TAX.
SHREE BALAJI ALLOYS Vs. CIT (J&K) Jan,2011
Sec28(i) : Amount of Excise refund & intt subsidy received in pursuance to incentives announced & sanctioned vide Govt Notification pertaining to Industrial Policy introduced in J&K, is CAPITAL RECEIPT and NOT LIABLE TO TAX.
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