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        Income Tax

        Capital or Revenue receipt - Nature of Subsidy received from...

        Subsidy from State Trading Corporation of India considered capital receipt, meant to protect capital investment, not revenue.

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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 or Revenue receipt - Nature of Subsidy received from holding company State Trading Corporation of India (STC) - The intention and purpose behind the said payment was to secure and protect the capital investment - The receipt is capital in nature - HC
                                Note: It is a system-generated summary and is for quick reference only.
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