https://www.taxtmi.com/caselaws?id=70372 The Tribunal held that the subsidy received by the assessee should not be deducted from the cost of assets for computing deductions under sections 32, 32A, and 80J of the Income-tax Act, 1961. The decision of the Special Bench in Pioneer Match Works was followed, and the department's appeal was dismissed. en-us Tue, 04 Sep 1984 00:00:00 +0530 Fri, 15 Apr 2011 17:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70372 The Tribunal held that the subsidy received by the assessee should not be deducted from the cost of assets for computing deductions under sections 32, 32A, and 80J of the Income-tax Act, 1961. The decision of the Special Bench in Pioneer Match Works was followed, and the department's appeal was dismissed. Case-Laws Income Tax Tue, 04 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70372