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<h1>Delhi HC: Case on Engine Manufacturers' Incentives under Income Tax Act Section 263</h1> <h3>The Pr. Commissioner of Income Tax-4 Versus Inter Globe Aviation Ltd.</h3> The Pr. Commissioner of Income Tax-4 Versus Inter Globe Aviation Ltd. - TMI The Delhi High Court admitted the case and framed a question regarding the treatment of incentives received from Engine Manufacturers as capital receipts under Section 263 of the Income Tax Act. The parties were allowed to file additional documents within eight weeks.