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SC:Compensation for loss of enduring asset is in the nature of capital receipt
HC: HC: Software sale by Infy to US subsidiary a trading receipt, eligible for Sec…
ITAT:Sales tax collected by assessee, to form part of its turnover
ITAT:Money received for onward payment of sign-on bonus to group company's…
HC:Amount paid to subsidiary by parent for recouping losses, not taxable as revenue…
SC: Subsidy granted to industrial undertaking, after commencement of…
HC:Subsidy from Govt. to cover losses, taxable as trading receipt
SC:Re-plantation cess, received from Govt to encourage rubber tree plantation,…
ITAT: Capital grant by parent to subsidiary not taxable as revenue receipt.
SC:Cash prize received by assessee, for participating in motor rally,…
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