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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court rejects Income-tax Commissioner's applications on taxability of subsidies under Cinema House Subsidy Rules</h1> The High Court of Madhya Pradesh rejected the Commissioner of Income-tax's applications to refer a question of law regarding the taxability of subsidies ... Capital Receipt, High Court, Supreme Court The High Court of Madhya Pradesh rejected the Commissioner of Income-tax's applications to refer a question of law regarding the taxability of subsidies received under Cinema House Subsidy Rules. The court cited a previous decision that had already answered the question against the Revenue. The applications were summarily rejected, with no question of law apparent.

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