https://www.taxtmi.com/highlights?id=20457 Nature of receipts – Revenue or capital receipts – Even if the grant received by the assessee bank has been used for meeting SLR requirements of RBI, which is relatable to its banking activity, yet the purpose of the payment made by the Government was to safeguard the interest of farmers and small depositors in the district Nande - held as capital in nature - AT en-us Mon, 27 Oct 2014 08:06:26 +0530 Mon, 27 Oct 2014 08:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20457 Nature of receipts – Revenue or capital receipts – Even if the grant received by the assessee bank has been used for meeting SLR requirements of RBI, which is relatable to its banking activity, yet the purpose of the payment made by the Government was to safeguard the interest of farmers and small depositors in the district Nande - held as capital in nature - AT Highlights Income Tax Mon, 27 Oct 2014 08:06:26 +0530 https://www.taxtmi.com/highlights?id=20457