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Income Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Interest subsidy received under the Technology Upgradation Fund ...


Interest Subsidy for Loan Repayment under Tech Upgradation Fund Scheme Deemed Capital in Nature.

July 5, 2014

Case Laws     Income Tax     AT

Interest subsidy received under the Technology Upgradation Fund Scheme – utilized for repayment of loans taken by the assessee to set up the new unit - held as capital in nature - AT

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