concerned here with the question of subsidy or grant. The amount in question, as is apparent from the facts stated hereinbefore, was received ... said case was dealing with the grant of subsidy received from the Government to assist business. It is, therefore, not necessary for us to deal
deleting the addition of Rs. 14,467 being export subsidy and duty drawback accrued to the assessee in the previous year but not shown ... judgment of this court in the case of CIT v. Upper Ganges Sugar Mills Ltd. . Following that decision, this question is answered in the affirmative
Vishnu Sugar Mills Ltd. vs Deputy Commissioner Of Income Tax on 30 September, 1997
Equivalent citations: (1998)62TTJ(CAL)275
ORDER
S. C. TIWARI ... scheme framed by the Govt. of India on recommendation of an Export Committee headed by S.V. Sampat, the assesseecompany received incentive in the form
Kesoram Industries And Cotton Mills ... vs Commissioner Of Income-Tax on 28 June, 1989
Equivalent
Commissioner Of Income-Tax vs Stewarts And Lloyds Of India Ltd. on 9 April, 1986
Merinoply And Chemicals Ltd. vs Commissioner Of Income-Tax on 20 August, 1993
Equivalent citations
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Eveready Industries India Ltd. vs Dy. Cit on 22 November, 2000
Equivalent citations: [2001]78ITD175
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