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Case Law Details

Case Name : PCIT Vs Nestle India Ltd (Delhi High Court)
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PCIT Vs Nestle India Ltd (Delhi High Court)

Delhi High Court held that subsidy received from Government of Goa for establishing an industrial unit in a backward area is capital receipt. Further, as subsidy was not intended to meet part of cost of assets, no adjustment against cost of asset could be ordered.

Facts- Vide the present appeal, it contested that whether in the facts and circumstances of the case and law, Hon’ble ITAT is correct in confirming the order of C

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