TMI BlogNature of Sales tax incentive received - Revenue receipt OR capital receipt - notwithstanding that the...Nature of Sales tax incentive received - Revenue receipt OR capital receipt - notwithstanding that the assessee has treated such incentive as revenue receipt in past, the same cannot be deterrent for making a correct claim in the subsequent assessment year. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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