Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding the amount received towards Capital Subsidy from M/s. Royal Sun and Alliance Pic, for infusion of additional capital by the appellant in the joint venture company as per the terms of Letter of Intent, dated 05.04.2000 is revenue receipt chargeable to tax?
High Court Of Madras Sundaram Finance Limited vs. Assistant Commissioner Of Income Tax Section 41(1)(b) Asst. Year 2002-2003 Dr. Vineet […]