Receipt on account of electricity duty exemption as capital ...

Case Laws Income Tax

January 17, 2018

Receipt on account of electricity duty exemption as capital receipt. Hence, the same cannot be brought to tax in the hands of assessee company under the normal computational provisions as well as while determining the books profits u/s 115JB - AT

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Receipt on account of electricity duty exemption as capital ...

Case Laws Income Tax

January 17, 2018

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