https://www.taxtmi.com/caselaws?id=181968 The Tribunal dismissed both the revenue's and the assessee's appeals. The appellant's claim of Sales Tax Subsidy as a capital receipt was allowed. Depreciation on unregistered assets was permitted. Synchronization charges were deducted for computing deduction u/s 80-IA. Book profits were not reduced by profit from export business u/s 80 HHC. The Tribunal upheld these decisions based on precedents and legal principles, without interference, resulting in the dismissal of both appeals. en-us Fri, 13 Nov 2009 00:00:00 +0530 Thu, 28 Apr 2016 17:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181968 The Tribunal dismissed both the revenue's and the assessee's appeals. The appellant's claim of Sales Tax Subsidy as a capital receipt was allowed. Depreciation on unregistered assets was permitted. Synchronization charges were deducted for computing deduction u/s 80-IA. Book profits were not reduced by profit from export business u/s 80 HHC. The Tribunal upheld these decisions based on precedents and legal principles, without interference, resulting in the dismissal of both appeals. Case-Laws Income Tax Fri, 13 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181968