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Subsidy
No Incriminating material to prove Involvement in Offence under PMLA: Delhi HC grants Bail on Furnishing Personal Bond [Read Order]
March 30, 2024
Subsidy given by State Governments on Account of Development of Multiplexes in State is a Capital Receipt: ITAT grants relief to PVR [Read Order]
December 16, 2023
Subsidy received from central/ state government cannot be excluded from value of supply as same is not affecting price of supply: AAR
November 20, 2023
Reserves and Subsidy created out of Profit after deduction of Tax shall not be taxable when credited to Partner’s Capital Account: ITAT quashed Order of CIT(A) [Read Order]
September 1, 2023
Amount of Subsidy received towards Investment made in expansion of Industrial unit shall be Characterized as Capital receipt: ITAT [Read Order]
August 30, 2023
Subsidy Received by Nestle India as Incentive to Establish Industrial Unit is Capital receipt, Cannot be Adjusted Against Block of Assets: Delhi HC [Read Order]
July 6, 2023
Subsidy received from State Government as Sales Tax Challan not to be included in Transaction Value for levy of Central Excise Duty u/s 4 of Central Excise Act: CESTAT [Read Order]
March 24, 2023
Subsidy/Incentive received are Capital Receipts, should be excluded from Book Profit u/s 115JB: ITAT grants relief to Birla Corporation [Read Order]
December 15, 2022
Subsidy received under TUF Scheme is Capital Receipt, allowable as Deduction: ITAT [Read Order]
December 1, 2022
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