Nature of sales tax incentive - revenue receipt OR Capital ...

Case Laws Income Tax

April 1, 2017

Nature of sales tax incentive - revenue receipt OR Capital subsidy - the incentive received by the assessee under the PSI, 2007 scheme in the form of refund of sales tax is Capital receipt, not liable to tax. - AT

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Nature of sales tax incentive - revenue receipt OR Capital ...

Case Laws Income Tax

April 1, 2017

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