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1991 (12) TMI 49 - GAUHATI HIGH COURTExtract: .......or subsidy is at the discretion of the Government. The grant-in-aid in question was not a product of the normal business activities. Therefore, such a grant-in-aid is not a revenue receipt so as to form part of the total income. Accordingly, we answer the question in the negative, against the Department and in favour of the assessee firm. No costs.
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