Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Addition on account of disallowance of claim of VAT reimbursement - VAT subsidy received by the assessee from the Government of Bihar is a capital receipt and accordingly not chargeable to tax - HC
Addition on account of disallowance of claim of VAT reimbursement - VAT subsidy received by the assessee from the Government of Bihar is a capital receipt and accordingly not chargeable to tax - HC
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