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Commissioner of Income Tax, Delhi Versus Maruti Suzuki India Ltd.

2017 (12) TMI 634 - DELHI HIGH COURT

Sales tax subsidy - addition to the income of the Assessee by treating it as revenue receipt - Held that:- With regard to the very same sales tax subsidy provided in the State of Haryana, pursuant to the Scheme in force in the said State during the A .....

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- ITA No. 171/2012 - Dated:- 7-12-2017 - S. MURALIDHAR & PRATHIBA M. SINGH JJ. Appellant Through: Mr. Mr. Rahul Chaudhary and Mr. Sanjay Kumar, Advocates. Respondent Through: Mr. S. Ganesh, Senior Advocate with Ms. Kavita Jha, Mr. S. Sukumaran, .....

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nal ( ITAT ) in ITA No.1927/Del/2010 for the AY 2005-06. 2. While admitting this appeal on 14th May 2013, the following questions of law were framed for consideration: (1) Whether on the facts and in circumstances of case, the ITAT was correct in law .....

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wance relating to custom duty on inventory held in closing stock to the extent of ₹ 23,68,09,186/-? (3) Whether on the facts and circumstances of case, the ITAT was correct in law in deleting the addition of ₹ 4,65,02,993/- made by AO on .....

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it to be revenue receipt? 3. As far as Questions 1, 2 and 3 are concerned, in view of the decision rendered today in ITA 250 of 2005 in respect of the same Assessee for AY 1999-2000, they are answered in the affirmative, i.e. in favour of the Assess .....

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e Scheme in force in the said State during the AY in question, this Court, in Commissioner of Income Tax v. Johnson Matthey India (P) Limited (order dated 13th March 2015 in ITA No. 193 of 2015) answered the said issue in favour of the Assessee and a .....

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