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of <h1>High Court dismisses income-tax case on capital subsidy treatment, rejects reference application</h1> <h3>Commissioner Of Income-Tax Versus Novapan India Limited</h3> The High Court of Andhra Pradesh dismissed the income-tax case regarding the treatment of capital subsidy as actual cost of assets. The court held that ... Actual Cost, Capital Asset, Central Government, Question Of Law The High Court of Andhra Pradesh dismissed the income-tax case regarding the treatment of capital subsidy as actual cost of assets. The court held that the subsidy was not intended to meet the cost of assets based on previous decision and rejected the reference application. The court found no basis to reconsider the decision despite new factual aspects presented. The case was dismissed with no costs.
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