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Section 115JB in The Income Tax Act, 1961 [Entire Act]
Section 14A in The Income Tax Act, 1961 [Entire Act]
Section 22 in The Electricity Act, 2003 [Entire Act]
Sqs India Bfsi Ltd. (Formerly Known As ... vs Dcit Corporate Circle 6(2), Chennai on 3 May, 2021
The Ld. AR also submitted
that the decision in Rasoi Limited (supra) has considered the decision
in Sawhney Steel & Press Works (supra). Another argument raised by
Ld. AR is that all sales tax related incentives have been withdrawn in the
State of West Bengal with effect from 01-01-2000 pursuant to National
Policy Decision. Therefore, the understanding of the department that the
IPA subsidy is refund of sales tax is incorrect.
The Income Tax Act, 1961
M/S. Sahney Steel & Press Works Ltd. ... vs Commissioner Of Income Tax.Andhra ... on 19 September, 1997
The Ld. AR also submitted
that the decision in Rasoi Limited (supra) has considered the decision
in Sawhney Steel & Press Works (supra). Another argument raised by
Ld. AR is that all sales tax related incentives have been withdrawn in the
State of West Bengal with effect from 01-01-2000 pursuant to National
Policy Decision. Therefore, the understanding of the department that the
IPA subsidy is refund of sales tax is incorrect.