West Bengal Incentive Scheme 2000 Subsidy Deemed Capital, Excluded from Appellant Company's Taxable Income.

Subsidy receipt on account of industrial promotion assistance - West Bengal Incentive Scheme, 2000 - receipt is capital in nature. Hence, the said receipt is not includible in the taxable income of the appellant company - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X