https://www.taxtmi.com/caselaws?id=376376 The court affirmed that the incentives received were capital receipts, not to be adjusted towards the cost of acquisition of capital assets. It also upheld existing jurisprudence on Section 14A disallowances, following the decision in HDFC Bank Ltd. The court dismissed all appeals in favor of the assessee. en-us Tue, 26 Feb 2019 00:00:00 +0530 Thu, 07 Mar 2019 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376376 The court affirmed that the incentives received were capital receipts, not to be adjusted towards the cost of acquisition of capital assets. It also upheld existing jurisprudence on Section 14A disallowances, following the decision in HDFC Bank Ltd. The court dismissed all appeals in favor of the assessee. Case-Laws Income Tax Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376376