OSAKA ALLOYS & STEEL PRIVATE LIMITED,JALANDHAR vs. DCIT/ACIT, CIRCLE-1, JLD, JALANDHAR
In the result, the appeal filed by the assessee is allowed
ITA 60/ASR/2025[2012-13]Status: DisposedITAT Amritsar07 Aug 2025AY 2012-13
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. Rohit Kapoor, Adv. &
Section 115Section 115JSection 143(1)Section 154Section 154oSection 2(24)Section 250Section 250oSection 80I
191 (Calcutta) HIGH COURT OF CALCUTTA Principal
Commissioner of Income-tax v. Krishi Rasayan Exports (P.) Ltd [Refer Page no. 45-47 of Case Law PB]
Section 4, read with section 115JB, of the Income-tax Act, 1961-Income - Capital or revenue receipts (Subsidy and excise refund) - Assessment year 2012-13-Whether interest subsidy and excise refund should be treated
