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2016 (4) TMI 1161 - SCH - Income Tax
Deductions u/s 80-IB - Capital or revenue receipt - Held that:- The issue raised in these appeals is covered against the Revenue by the decision of this Court in "Commissioner of Income Tax, Madras Vs. Ponni Sugars and Chemicals Ltd.", reported in (2008 (9) TMI 14 - SUPREME COURT) or in the alternate, in "Commissioner of Income Tax Vs. M/s Meghalaya Steels Ltd.", reported in (2016 (3) TMI 375 - SUPREME COURT).