Case Law Details
Case Name : CIT Vs M/s Meghalaya Steels Ltd. (Supreme Court of India)
Related Assessment Year : 2004-2005
Courts :
Supreme Court of India
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Brief of the Case
The Supreme Court held In the case of CIT vs. M/s Meghalaya Steels Ltd. that the Calcutta High Court in Merino Ply & Chemicals Ltd. v. CIT, 209 ITR 508 [1994], held that transport subsidies were inseparably connected with the business carried on by the assessee. Further Calcutta High Court in C.I.T. v. Cement Manufacturing Company Limited, judgment dated 15.1.2015 held that the Supreme Court in the case of Sahney Steel and Press Works Ltd. & Others versus Commissioner of Income Tax, r
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