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2013 (10) TMI 83 - HC - Income TaxIncentive realized by way of additional quota of free sugar, under Sampat Incentive Scheme, as Capital Receipt - revenue has treated the same as revenue receipt – Held that:- A perusal of ground of appeal shows that the assessee had not taken any ground in respect of treatment of incentive subsidy - On perusal of the order of the CIT (A) also, it is not borne out that any additional ground is taken by the assessee, which was not adjudicated by him. For substantiating this ground, it was incumbent upon the assessee to show that any application was moved by it before the learned CIT (A) and the same was received in his office. Neither the copy of the application has been filed by the assessee nor any affidavit has been given to show that any such application was filed. For want of evidence, the ground remains unsubstantiated and is rejected accordingly – Decided against the Assessee.
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