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        Case ID :
        Income Tax

        Nature of receipt – Entertainment tax – Revenue or capital rec...

        Subsidy for Jaipur multiplex classified as capital receipt, not revenue, in entertainment tax context.

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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.
                                Nature of receipt – Entertainment tax – Revenue or capital receipt - the subsidy in respect of Multiplex located at Jaipur to be capital in nature. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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