received by
assessee as interest subsidy under Technology Upgradation Fund Scheme (TUFS) since
these receipts qualify in the nature of capital receipt ... received by
assessee as interest subsidy under Technology Upgradation Fund Scheme (TUFS) since
these receipts qualify in the nature of capital receipt.
3. The appellant
high value of F. Coliform
which can be controlled only after technological
upgradation of the existing 5 STPs. Municipal Corporation
Chandigarh has allotted the work ... Garrision Engineer, MES shall make adequate
arrangement to provide appropriate technology/
upgrade the existing STPs with mechanism to disinfect
F.Coliform and ensure that these
Industries [MFPI],
Government of India, New Delhi under the scheme for
Technology Upgradation/Expansion/Modernization/
Establishment of Food Processing Industries was a
capital receipt ... given by the Govt. of
India for setting up/modernization/expansion/technology
upgradation with the terms and conditions mentioned as
per Annexure
2017
M/s. Sangam India Ltd.,
(b) Interest subsidy under Technology Upgradation Fund Scheme
(TUF) by Ministry of Textiles, Government of India ... adjudicated in detail
by him. The copy of the schemes of Technology Upgradation Fund and
Rajasthan Government Promotion Scheme 2003, which are available in
public
plant and machinery under the Credit Linked Capital
Subsidy Scheme under Technology Upgradation Fund Scheme
(TUFS) of Ministry of Textiles, Government of India. The
assessee ... industry, the concerned Ministry of Textile adopted the TUFS
scheme, envisaging technology upgradation of the industry.
Under the scheme, there were two options, either
agreement by which the respondent awarded
job of its 'Information Technology Upgrade Project' comprising of (i)
Project Management, (ii) Software Development and Implementation ... Training and Implementation Support
(for short 'the said Technology Upgrade Project') for the consideration
and on the terms and conditions contained
treating the interest
reimbursement of Rs.8,78,00,400/-under Technology Upgradation
Fund Scheme (TUFS) as revenue receipt instead of capital receipt
knowledge based
industries, enhancing exports, development of small and
service sector, technology upgradation programme, R&D,
setting up of industrial parks, upgradation of
infrastructure
technological up gradations, support to
status holders were Identified for which specific schemes like Focus
Market Scheme (FMS), Focus Product Scheme (FPS). Technological
Upgradation Fund ... Special Focus Initiative certain special
focus initiatives for market diversification, technological
upgradation, support to status holders were identified for which
specific schemes like Focus Market
Income Tax Appellate Tribunal is correct in
holding that the Technology Upgradation Fund (TUF) subsidy
and compensation receivable on non performance of the
energy generation ... industry, the
concerned Ministry of Textile adopted the TUFS scheme, envisaging
technology upgradation of the industry. Under the scheme, there were two
options, either
