Capital or Revenue Receipts
Last updated: 07 July 2008
Court :
Brief :
Case Fact: Whether compulsory deduction made by sugar cooperative societies on account of non-refundable and refundable deposits and other funds are revenue receipts liable to be taxed under the Income Tax Act.
Citation :
Siddheshwar Sahakari Sakhar Kaarkhana Ltd. Vs. C.I.T
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CA. A. Kumar
Published in Income Tax
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