BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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Taxability of subsidy received under TUF scheme - revenue or capital receipts or reduction in value of fixed assets - to reduce from the cost of asset, the subsidy should be directly or indirectly used for acquiring an asset - In present case no asset was being acquired by using TUF subsidy therefore it should not be reduced from fixed assets - hence, such TUF subsidy is to be treated capital receipt
Taxability of subsidy received under TUF scheme - revenue or capital receipts or reduction in value of fixed assets - to reduce from the cost of asset, the subsidy should be directly or indirectly used for acquiring an asset - In present case no asset was being acquired by using TUF subsidy therefore it should not be reduced from fixed assets - hence, such TUF subsidy is to be treated capital receipt
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