TMI BlogSubsidy pursuant to a scheme formulated and implemented by the Government for promotion of construction...Subsidy pursuant to a scheme formulated and implemented by the Government for promotion of construction of Cinema Halls and support the film industry - revenue or capital subsidy - Subsidy in the given circumstance will definitely constitute ‘capital subsidy’ and it is to be excluded from assessment of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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