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        Income Tax

        Capital receipt or Revenue receipt - Entertainment tax subsidy -...

        Entertainment Tax Subsidy Deemed Capital Receipt, Not Revenue; Unaffected by Explanation 10, Section 43(1) of Income Tax Act.

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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.
                                Capital receipt or Revenue receipt - Entertainment tax subsidy - there was no obligation on assessee to utilize it for any specific purpose will not be hit by Explanation 10 to Sec. 43(1) - AT
                                Note: It is a system-generated summary and is for quick reference only.
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