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of <h1>Legal query on tax treatment of state incentives as capital receipts admitted by Gujarat HC</h1> <h3>COMMISSIONER OF INCOME TAX CENTRAL-II Versus M/s AJANTA MANUFACTURING LTD</h3> COMMISSIONER OF INCOME TAX CENTRAL-II Versus M/s AJANTA MANUFACTURING LTD - TMI The Gujarat High Court heard a case regarding central excise and sales tax receipts granted as incentives by the State Government. The court admitted the case and framed a question of law on whether these receipts are capital receipts not chargeable to tax. Notice was issued to the respondents, and a Paper Book was to be submitted within three months.
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