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of <h1>High Court Appeal: Excise Duty & Tax Incentives - Capital or Revenue?</h1> <h3>COMMISSIONER OF INCOME TAX - CENTRAL – II Versus AJANTA MANUFACTURING LTD.</h3> COMMISSIONER OF INCOME TAX - CENTRAL – II Versus AJANTA MANUFACTURING LTD. - TMI The Gujarat High Court, in 2012, admitted an appeal questioning whether excise duty incentive refund, sales tax incentive, and VAT on purchase of goods are capital in nature. The court issued notice to the respondent and requested submission of the Paper Book within three months. Connect with Tax Appeal No. 599 of 2011.
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