Commissioner Of Income Tax vs Chaphalkar Brothers Pune

Authority: Supreme Court Date: 2017-12-07 Acts: Income Tax Act 1961, Bombay Entertainments Duty Act 1923, Bombay Entertainment Duty (Revised) Act 2001, West Bengal Amusements Tax Act 1922 Result: Assessee Citation: (2017) 100 CCH 0149 ISCC : (2018) 161 DTR 0041 (SC) Justices: ROHINTON FALI NARIMAN & NAVIN SINHA, JJ. Appeal No: CIVIL APPEAL NOS. 6513-6514 OF 2012, 6511 OF 2012, 6512 OF 2012, 3362 of 20
Whether entertainment duty subsidy received by multiplex theatre complexes under state government schemes is a capital receipt or revenue receipt for income tax purposes --- Held: Capital receipt.

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