Addition on account of disallowance of claim of VAT ...
Claim for VAT Reimbursement Disallowed: Bihar Government's VAT Subsidy Deemed a Non-Taxable Capital Receipt.
January 11, 2018
Case Laws Income Tax HC
Addition on account of disallowance of claim of VAT reimbursement - VAT subsidy received by the assessee from the Government of Bihar is a capital receipt and accordingly not chargeable to tax - HC
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