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2016 (9) TMI 1269 - AT - Income TaxAddition made on account of interest subsidy - revenue or capital subsidy - Held that:- The subject subsidy is a capital receipt. See Commissioner of Income-tax Versus Sham Lal Bansal [2011 (1) TMI 409 - PUNJAB AND HARYANA HIGH COURT ], CIT v. Ponni Sugars & Chemicals Ltd. [2008 (9) TMI 14 - SUPREME COURT ], DCIT Versus M/s GLOSTER JUTE MILLS LTD [2014 (7) TMI 172 - ITAT KOLKATA]
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