2015 (2) TMI 1345

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..... ental Representative, however, vehemently relies upon the stand of the Assessing Officer. We see no reasons to take any other view of the matter than the view so taken by us in assessee s own case for other assessment years. No distinguishing factors have been pointed out by the learned Departmental Representative. In this view of the matter, and respectfully following the said orders, we uphol .....

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..... he appeal filed by the Assessing Officer, the following grievance is raised :- 1. That on the facts and in the circumstances of the case, the Ld. CIT(A) erred in facts and in law :- (i) In deleing the addition of ₹ 1,12,49,936/- on account of out of Sales Tax subsidy treation as capital in nature. 3. Learned Representatives fairly agree that the issue is covered, in favour of the .....

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