https://www.taxtmi.com/caselaws?id=274196 Delay in re-filing was condoned in the connected applications, and the appeals were admitted. The court also noted for consideration, along with a connected appeal, the issue whether incentive amounts received from engine manufacturers were capital in nature. No final ruling on the character of the incentive receipts is stated in the provided text. en-us Tue, 31 Oct 2017 00:00:00 +0530 Thu, 02 Aug 2018 07:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274196 Delay in re-filing was condoned in the connected applications, and the appeals were admitted. The court also noted for consideration, along with a connected appeal, the issue whether incentive amounts received from engine manufacturers were capital in nature. No final ruling on the character of the incentive receipts is stated in the provided text. Case-Laws Income Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274196