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Subsidy received prior to insertion of Explanation 10 to section 43(1) - Tribunal was not right in law...

Subsidy received prior to insertion of Explanation 10 to section 43(1) - Tribunal was not right in law in holding that the amount of subsidy received prior to insertion of Explanation 10 to sub-section (1) of section 43 of the Act can still be reduced from the cost of assets. - HC .....

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