NATURE OF INCENTIVE SUBSIDY RECEIVED BY A SUGAR FACTORY UNDE
Court :
SUPREME COURT OF INDIA
Brief :
It is the object for which the subsidy/assistance is given which determines the nature of the incentive subsidy; the form of the mechanism through which the subsidy is given is irrelevant
Citation :
CIT
v
Ponni Sugar & Chemicals Ltd.
Civil Appeal No. 5694 of 2008
September 16, 2008
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CHEZHIYAN
Published in Income Tax
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