PR. COMMISSIONER OF INCOME TAX vs. M/S BRAHMAPUTRA CRACKER AND POLYMER LIMITED....b

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

2,961 Equity 1,269 Total 8,920 8. It was contended that the assessee received capital subsidy from the MoCF for setting up the Project. The MoCF specifically prescribed the purposes Page No.# 6/14 and the manner in which the subsidy was to be utilized and the assessee was under an obligation to utilize the capital subsidy as specified