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2016 (8) TMI 1578 - AT - Income TaxNature of receipt - amount received under the sales-tax incentive scheme - revenue or capital receipt - HELD THAT:- As relying on [2015 (11) TMI 1882 - ITAT NAGPUR] assessee company was justified in claiming the sales tax incentives as exempt and not to be taken into account in computing the taxable income. The view taken by the learned CIT(A) is accordingly confirmed. The ground of appeal raised by the Revenue is dismissed.
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