2018 (12) TMI 1976

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..... mpany as held by ITAT? - HELD THAT:- The issue raised in the present appeal by Revenue which relates to assessment year 2011-12 is covered against them by decision of MAITHON POWER LTD. [ 2015 (7) TMI 784 - DELHI HIGH COURT] as held refund or drawback would go to ultimately reduce the cost of the project and had therefore to be treated as a capital receipt. This being the accepted and admitted pos .....

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