2014 (2) TMI 1260

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....BASKARAN, AM : The appeal filed by the revenue is directed against the order dated 10.4.2012 passed by the ld CIT(A)- 8, Mumbai and it relates to the AY 2009-10. 2. The following three issues urged in this appeal: i) Whether the capital subsidy required to be reduced from the cost of machinery for computing depreciation; ii) Whether the subsidy received as excise duty reimbursement is ....