Revenue or capital - entertainment duty subsidy - The fact that ...
Subsidy for Multiplex Construction Not Revenue: Non-use for Loan Repayment Doesn't Define Its Nature.
June 4, 2013
Case Laws Income Tax HC
Revenue or capital - entertainment duty subsidy - The fact that the subsidy was not meant for repaying the loan taken for construction of multiplexes cannot be a ground to hold that subsidy receipt was on revenue account - HC
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