https://www.taxtmi.com/caselaws?id=300686 The Court dismissed the appeal as the questions raised regarding the treatment of capital subsidy and excise duty reimbursement did not present substantial legal issues. The Revenue's challenge against the deletion of additions to book profits under section 115JB was based on prior dismissals, leading the Court to conclude no substantial legal matters were raised. The appeal was dismissed without costs, affirming the Tribunal's order without modifications. en-us Mon, 03 Apr 2017 00:00:00 +0530 Sat, 19 Feb 2022 07:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300686 The Court dismissed the appeal as the questions raised regarding the treatment of capital subsidy and excise duty reimbursement did not present substantial legal issues. The Revenue's challenge against the deletion of additions to book profits under section 115JB was based on prior dismissals, leading the Court to conclude no substantial legal matters were raised. The appeal was dismissed without costs, affirming the Tribunal's order without modifications. Case-Laws Income Tax Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300686