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.
Grant received under Sampoorna Gramin Swarojgar Yogna (‘SGSY’) from Government - Nature of receipt - revenue or capital receipt - the sum receipt on account of grant under SGSY as not revenue receipt - Not taxable - AT
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