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1982 (4) TMI 40 - HC - Income TaxExtract: ....... view, for grounds already stated, a subvention payment cannot be treated, in the facts and circumstances of the present case, as a trading receipt of the company. The question is, therefore, answered in the negative, that is to say, in favour of the assessee and against the Department. The applicant to pay to the respondent costs of the reference.
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