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of <h1>High Court rejects application on deducting capital subsidy from plant cost for development rebate.</h1> <h3>Commissioner Of Income-Tax Versus Steel Ingots Pvt. Limited</h3> The High Court of Madhya Pradesh rejected an application under section 256(2) of the Income-tax Act, 1961 regarding the deduction of capital subsidy from ... Actual Cost, Depreciation The High Court of Madhya Pradesh rejected an application under section 256(2) of the Income-tax Act, 1961 regarding the deduction of capital subsidy from the cost of plant and machinery for development rebate. The Tribunal's decision was upheld based on previous court rulings. No referable question was found, and the application was rejected with no costs.
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