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    <description>Entertainment duty subsidy received by the assessee was treated as a revenue receipt because the issue had already been decided by the same HC in an earlier binding ruling. The Court held that no substantial question of law arose in the appeal in view of that settled position, and the subsidy was therefore taxable as revenue income. The appeal was dismissed.</description>
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      <description>Entertainment duty subsidy received by the assessee was treated as a revenue receipt because the issue had already been decided by the same HC in an earlier binding ruling. The Court held that no substantial question of law arose in the appeal in view of that settled position, and the subsidy was therefore taxable as revenue income. The appeal was dismissed.</description>
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