Sales Tax Subsidy/Incentive Is Capital Receipt: Delhi High Court
The Delhi High Court has held that the sales tax subsidy or incentive received by the assessee under the Dispersal of Industries Package of Incentives, 1993, was a capital receipt.The bench of Justice...
Justice Rajiv Shakdher Justice Girish Kathpalia Shailendera Singh Dispersal Of Industries Package Incentives Investment Corporation Of Maharashtra Limited Delhi High Court
Source: livelaw.in