Legal position with respect to Cash Compensatory Support given to exporters.

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..... ber 2, 1986 The Income Tax Appellate Tribunal Delhi Bench had in the case of Gedare Tools Pvt. Ltd. held Cash Compensatory Support (CCS) given to exporters as not taxable. In a subsequent decision, .....

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..... urt (1983) 142 ITA, 448 ITR 448, which is the only direct judgement of a High Court on this issue. The above legal position may please be brought to the notice of all officers working in your Charge .....

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