Subsidy by Govt to accelerate industrial development and generation of employment is capital in nature: SC

CIT vs. Chaphalkar Brothers Pune (Supreme Court)

Object, as stated in the statement of objects and reasons, of the amendment ordinance was that since the average occupancy in cinema theatres has fallen considerably and hardly any new theatres have been started in the recent past, the concept of a Complete Family Entertainment Centre, more popularly known as Multiplex Theatre Complex, has emerged. These complexes offer various entertainment facilities for the entire family as a whole. It was noticed that these

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