Home Case Index All Cases Income Tax Income Tax + SCH Income Tax - 2023 (6) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 826 - SCH - Income TaxNature of subsidy receipt - value of the MILIEV grant given by the Dutch government as a subsidy for purchase of wind turbine generator, could not be brought to tax in the hands of the assessee u/s.28(iv) - Tribunal accepting the letter of the broker that no off set credits were given to the assessee - Tribunal allowing the “electricity charges” paid to Wescare as a deduction - HC confirmed ITAT decisions. HELD THAT:- No case for interference is made out under Article 136 of the Constitution of India. SLP dismissed.
|