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2018 (7) TMI 887 - SCH - Income TaxRevenue receipt or capital receipt - entertainment duty subsidy - applicability of decision in Sahney Steel and Press Works Ltd. v. CIT 1997 (9) TMI 3 - SUPREME Court - Held that - SLP dismissed in view of the judgment in Commissioner of Income Tax-I, Kolhapur v. M/s. Chaphalkar Brothers, Pune 2017 (12) TMI 816 - SUPREME COURT
The Supreme Court of India dismissed the special leave petition as they found no ground to interfere with the impugned order. The decision was based on the judgment in Commissioner of Income Tax-I, Kolhapur v. M/s. Chaphalkar Brothers, Pune, 2018 (1) SCALE 222.
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