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Case Law Details

Case Name : CIT vs. Bhushan Steels and Strips Ltd. (Delhi High Court)
Related Assessment Year : 1995-96
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Advocate Akhilesh Kumar Sah

Akhilesh Kumar SahThe Supreme Court, in Sahney Steel & Press Works Ltd. vs. CIT (1997) 141 Taxation 169, has laid down the basic principle to be applied for determining as to whether the subsidy payment is in the nature of capital or revenue. Hon

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