https://www.taxtmi.com/highlights?id=35311 Excise duty refund - revenue or capital income - eligibility for deduction u/s 80IB - subsidy received by way of refund of excise duty for setting up new industrial undertaking is a capital receipt and not taxable as income - AT en-us Tue, 20 Jun 2017 16:49:55 +0530 Tue, 20 Jun 2017 16:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35311 Excise duty refund - revenue or capital income - eligibility for deduction u/s 80IB - subsidy received by way of refund of excise duty for setting up new industrial undertaking is a capital receipt and not taxable as income - AT Highlights Income Tax Tue, 20 Jun 2017 16:49:55 +0530 https://www.taxtmi.com/highlights?id=35311