https://www.taxtmi.com/highlights?id=39351 Nature of receipt - subsidy on account of power consumption - the real purpose of the incentive in this case has to be seen as a capital subsidy and has to be regarded, as such, as a capital receipt and not a revenue receipt. - HC en-us Thu, 10 May 2018 08:40:58 +0530 Thu, 10 May 2018 08:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39351 Nature of receipt - subsidy on account of power consumption - the real purpose of the incentive in this case has to be seen as a capital subsidy and has to be regarded, as such, as a capital receipt and not a revenue receipt. - HC Highlights Income Tax Thu, 10 May 2018 08:40:58 +0530 https://www.taxtmi.com/highlights?id=39351