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        Case ID :
        Income Tax

        Treatment of income from trial run receipts - the income earned...

        Income from Operating Effluent Treatment Plant Classified as Income, Not Capital Receipt, for Tax Purposes.

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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.
                                Treatment of income from trial run receipts - the income earned by the assessee by operation of plant and machinery for treating the effluent water and collected the income from the customer on commercial basis and it cannot be considered as a capital receipt - AT
                                Note: It is a system-generated summary and is for quick reference only.
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