2001 (8) TMI 13

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.... : Ajay Sharma, Ms. Neera Gupta, B. V. B. Das and Ms. Sushma Suri, Advocates For the Respondent : None ORDER Leave granted in the special leave petition. The question that requires our consideration reads thus : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the power subsidy received by the assessee was a capital receipt, ....