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2018 (4) TMI 1928 - AT - Income TaxNature of receipt - Subsidies received from the Government under different schemes - Revenue or capital receipts - HELD THAT:- In the present case, it is noticed that a similar issue has been adjudicated by this Bench in assessee’s own case [2015 (7) TMI 515 - ITAT DELHI] held that subsidy received under the TUF scheme is in the nature of capital receipt. - Decided in favour of assessee.
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