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![Sales Tax subsidies are Capital Receipts, not Taxable: ITAT Chandigarh [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Chandigarh-Taxscan.jpg "Sales Tax subsidies are Capital Receipts, not Taxable: ITAT Chandigarh [Read Order]")
Sales Tax subsidies are Capital Receipts, not Taxable: ITAT Chandigarh [Read Order]
The Chandigarh bench of Income Tax appellate Tribunal recently clarified that the sales tax subsidy received by the assessee is capital in nature....