https://www.taxtmi.com/caselaws?id=237628 The High Court dismissed the appeal filed by the appellant, a registered Cooperative Society engaged in sugar manufacturing, against the order of the Income Tax Appellate Tribunal. The Court upheld the Tribunal's decision, stating that the substantial questions of law did not emerge from the orders of the Tribunal, A.O., or CIT (A). The appellant failed to provide evidence to substantiate the treatment of the incentive realized under the Sampat Incentive Scheme as a Capital Receipt and the adjudication of the additional ground pertaining to subsidy under the scheme. en-us Mon, 30 Sep 2013 00:00:00 +0530 Wed, 02 Oct 2013 23:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237628 The High Court dismissed the appeal filed by the appellant, a registered Cooperative Society engaged in sugar manufacturing, against the order of the Income Tax Appellate Tribunal. The Court upheld the Tribunal's decision, stating that the substantial questions of law did not emerge from the orders of the Tribunal, A.O., or CIT (A). The appellant failed to provide evidence to substantiate the treatment of the incentive realized under the Sampat Incentive Scheme as a Capital Receipt and the adjudication of the additional ground pertaining to subsidy under the scheme. Case-Laws Income Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237628