Subsidy for Multiplexes Falls Under Capital Account, Not Trading Receipt, Regardless of Funding Source. https://www.taxtmi.com/highlights?id=19962 Collection of Entertainment tax is a trading receipt or not - irrespective of the fact that the multiplexes have been constructed out of own funds or borrowed funds the receipt of subsidy would be on capital account - AT en-us Mon, 08 Sep 2014 12:22:12 +0530 Mon, 08 Sep 2014 12:22:12 +0530 TaxTMI RSS Generator Subsidy for Multiplexes Falls Under Capital Account, Not Trading Receipt, Regardless of Funding Source. https://www.taxtmi.com/highlights?id=19962 Collection of Entertainment tax is a trading receipt or not - irrespective of the fact that the multiplexes have been constructed out of own funds or borrowed funds the receipt of subsidy would be on capital account - AT Highlights Income Tax Mon, 08 Sep 2014 12:22:12 +0530 https://www.taxtmi.com/highlights?id=19962