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![Sales Tax Subsidy/Incentive Is Capital Receipt: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Delhi-High-Court-Income-Tax-ITAT-Delhi-Sales-tax-incentive-Sales-tax-subsidy-Capital-Receipt-taxscan.jpg "Sales Tax Subsidy/Incentive Is Capital Receipt: Delhi HC [Read Order]")
Sales Tax Subsidy/Incentive Is Capital Receipt: Delhi HC [Read Order]
The Delhi High Court has held that sales tax subsidy/incentive is a capital receipt and upheld the order of the Income Tax Appellate Tribunal ( ITAT...
![Sales Tax Subsidy received for expansion of Assessees existing industry is Capital in Nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Sales-Tax-subsidy-industry-Capital-in-Nature-ITAT-Taxscan.jpg "Sales Tax Subsidy received for expansion of Assessees existing industry is Capital in Nature: ITAT [Read Order]")
![Sales Tax Subsidy is Capital Receipt, Not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Subsidy-Taxscan.jpg "Sales Tax Subsidy is Capital Receipt, Not Taxable: ITAT [Read Order]")