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![Excise Duty Exemption is Capital Receipt, neither chargeable to Income Tax nor categorised under Book Profit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Excise-duty-capital-receipt-Income-tax-book-profit-ITAT-taxscan.jpeg "Excise Duty Exemption is Capital Receipt, neither chargeable to Income Tax nor categorised under Book Profit: ITAT [Read Order]")
Excise Duty Exemption is Capital Receipt, neither chargeable to Income Tax nor categorised under Book Profit: ITAT [Read Order]
The Kolkata Bench, of the Income Tax Appellate Tribunal, held that excise duty exemption is a capital receipt which neither chargeable to Income Tax...
![Galvanised Solar structure is Part of Solar Power Generation, Excise Duty Exemption Allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Galvanised-solar-structure-Solar-Power-Generation-Excise-Duty-Exemption-CESTAT-Taxscan.jpg "Galvanised Solar structure is Part of Solar Power Generation, Excise Duty Exemption Allowable: CESTAT [Read Order]")
![Promissory Estoppel not applies to Govt for rescission of Excise Duty Exemption Notification: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/03/site-image3-12-4.jpg "Promissory Estoppel not applies to Govt for rescission of Excise Duty Exemption Notification: Delhi HC [Read Judgment]")
![ICRISAT Eligible for Excise Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/ICRISAT-TAXSCAN.jpg "ICRISAT Eligible for Excise Duty Exemption: CESTAT [Read Order]")