2018 (9) TMI 2059 - SCH - Income Tax

Nature of receipt - revenue or capital receipt - incentives received from Engine Manufactures - HC held identical issue was decided by another Division Bench by this Court in CIT v. Jetlite India Ltd. 2015 (11) TMI 304 - DELHI HIGH COURT therefore the said question does not arise - HELD THAT - Special Leave Petition is dismissed.