Case Law Details
Case Name : ACIT Vs M/s Agro Life Science Corporation (ITAT Kolkata)
Appeal Number : ITA No.1863/Kol/2016
Date of Judgement/Order : 04/04/2018
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Kolkata
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ACIT Vs M/s Agro Life Science Corporation (ITAT Kolkata)
In the present case the amount of excise duty refund and interest subsidy was treated by the AO as revenue receipt subject to tax. The reason given by AO is that the impugned amount was given to assessee after the commencement of commercial Production.
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