Treatment of income from trial run receipts - the income earned ...
Income from Operating Effluent Treatment Plant Classified as Income, Not Capital Receipt, for Tax Purposes.
May 7, 2016
Case Laws Income Tax AT
Treatment of income from trial run receipts - the income earned by the assessee by operation of plant and machinery for treating the effluent water and collected the income from the customer on commercial basis and it cannot be considered as a capital receipt - AT
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