Case Law Details
Case Name : DCIT Vs Kashmir Steel Rolling Mills (ITAT Amritsar)
Related Assessment Year : 2007-2008
Courts :
All ITAT ITAT Amritsar
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DCIT Vs Kashmir Steel Rolling Mills (ITAT Amritsar)
The undisputed facts in the present case are that the assessee claimed excise duty refund and interest subsidy as revenue receipt in the return of income and the assessment order was passed on 17.12.2009. The Hon’ble Jurisdictional High Court of J & K in the case of Shree Balaji Alloys vs CIT (supra) vide order dated 31.03.2011, has held the said excise duty refund and interest subsidy as capital receipt. The assessee moved an application u/s 154 of the Act before the
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