squarely covered by the judgment of the Apex Court in
Sahney Steel & Press Works Ltd. Vs. Commissioner
of Income-tax1 , in which ... granted.
(d) That the decision of the Apex Court in Sahney Steel
& Press Works Ltd. (supra) has been subsequently
considered and explained in Commissioner
squarely covered by the judgment of the Apex Court in
Sahney Steel & Press Works Ltd. Vs. Commissioner
of Income-tax1 , in which ... granted.
(d) That the decision of the Apex Court in Sahney Steel
& Press Works Ltd. (supra) has been subsequently
considered and explained in Commissioner
squarely covered by the judgment of the Apex Court in
Sahney Steel & Press Works Ltd. Vs. Commissioner
of Income-tax1 , in which ... granted.
(d) That the decision of the Apex Court in Sahney Steel
& Press Works Ltd. (supra) has been subsequently
considered and explained in Commissioner
squarely covered by the judgment of the Apex Court in
Sahney Steel & Press Works Ltd. Vs. Commissioner
of Income-tax1 , in which ... granted.
(d) That the decision of the Apex Court in Sahney Steel
& Press Works Ltd. (supra) has been subsequently
considered and explained in Commissioner
qualified as revenue receipt and hence taxable relying on, relying on
Sahney Steel & Press Works ... subsidy received qualified
as revenue receipt and hence taxable relying on Sahney Steel & Press
Works Ltd vs. CIT reported
deasion of Apes Court in the case of
M/s. Sahney Steel & Press Works Vs. CIT wherein it is mentioned that if the
payment ... draft assessment order.
The Ld AO referred the case of Sahney Steel & press works Vs CIT in the
assessment order.
Hence It is crucial
revenue receipt. Further, the Assessing Officer relied upon the decisions of
Sahney Steel and Press Works ... making a reference
to two decisions of this Court in Sahney Steel & Press Works Ltd.
v. CIT [1997] 94 Taxman
Apex's Court order in the case of Sahney Steel (Supra) &
Ponni Sugars & Chemicals Ltd (supra) had taken the view that Central ... Supreme Court in the case of Sahney Steel & Press
Page No.# 13/21
Works Ltd. v. Commissioner of Income Tax, A.P.-I, Hyderabad
Apex's Court order in the case of Sahney Steel (Supra) &
Ponni Sugars & Chemicals Ltd (supra) had taken the view that Central ... Supreme Court in the case of Sahney Steel & Press
Page No.# 13/21
Works Ltd. v. Commissioner of Income Tax, A.P.-I, Hyderabad
great factor.
20. On this issue decision in the case of Sahney Steel and Press Works
Ltd. (supra) relied upon by the revenue ... hands of the assessee and considering this decision of
Sahney Steel & Press Works Ltd. (supra) another leading decision on
this proposition
