https://www.taxtmi.com/caselaws?id=435768 The Tribunal partially allowed the appeal, directing the CIT(A) to re-examine the Excise Duty subsidy claim as a capital receipt due to lack of essential facts and failure to consider additional grounds. The issue was remitted back to the CIT(A) for fresh examination with instructions to gather necessary information and provide a fair hearing to both parties. The appellant was required to promptly provide the required details. The order was pronounced on 24.03.2023. en-us Fri, 24 Mar 2023 00:00:00 +0530 Mon, 27 Mar 2023 09:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435768 The Tribunal partially allowed the appeal, directing the CIT(A) to re-examine the Excise Duty subsidy claim as a capital receipt due to lack of essential facts and failure to consider additional grounds. The issue was remitted back to the CIT(A) for fresh examination with instructions to gather necessary information and provide a fair hearing to both parties. The appellant was required to promptly provide the required details. The order was pronounced on 24.03.2023. Case-Laws Income Tax Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435768