2004 (9) TMI 317

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 16th Feb., 2000 of the CIT(A), Patiala, is relating to deletion of the addition of Rs. 30 lakhs on account of capital subsidy received by the assessee treated to be as revenue receipt by the AO. The AO had relied upon the decision of the Supreme Court in the case of Sahney Steel & Press Works Ltd. & Ors. vs. CIT (1997) 142 CTR (SC) 261 : (1997) 228 ITR 253 (SC). The only reason for treating the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... categories of industries set up anywhere in the State of Haryana w.e.f. 1st April, 1992: 2. Agro-based industries using rice, dal, oil, barley or flour maize, ginned pressed cotton, cotton yarn as raw materials including non-molasses based alcohol and aerated/non-aerated drinks where minimum of 20 per cent juice content is used. 3. Integrated oil seed processing industry including solvent e....