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Income Tax - Case Law - ACIT, Circle-3(1) New Delhi Versus Bougainvillea Multiplex Entertainment Centre Pvt. Ltd. 2013 (8) TMI 513 - ITAT DELHI

Capital receipt or Revenue receipt - Entertainment tax subsidy - CIT held it as capital receipt - Held that - Ld. CIT (A) in the year before us, has deleted the disallowance by observing that similar additions for Assess.......... Income Tax - Case Law

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