Supreme Court · 2017 INSC 1198 · Decided 7 December 2017
Commissioner of Income Tax-I, Kolhapur v. MIS. Chaphalkar Brothers Pune
- Court
- Supreme Court of India
- Citation
- 2017 INSC 1198 · [2017] 12 S.C.R. 1083
- Case number
- CIVIL APPEAL No. 6513/2012
- Decided
- 7 December 2017
- Bench
- R.F. NARIMAN, NAVIN SINHA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
13 Bombay Entertainment Duty Act, 192 3 - Bombay Entertainment Duty (Amendment) Act, 2001 - s.3(13)(c),(f-l) - Subsidy scheme introduced by the State to encourage development C · of Multiplex Theatre complexes - Nature of - Assessment officer and the commissioner held that scheme a charge on the gross value of ticket and contributed towards the day to day running expense, therefore it was in the nature of a revenue receipt - Howeve1; Tribunal and the High Court held that subsidy was for the p111pose of helping the growth of an industry, hence it was in D the nature of
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