{"id":132764,"date":"1999-08-13T00:00:00","date_gmt":"1999-08-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-bhopal-vs-eastern-electro-chemical-on-13-august-1999"},"modified":"2018-06-12T14:33:24","modified_gmt":"2018-06-12T09:03:24","slug":"cit-bhopal-vs-eastern-electro-chemical-on-13-august-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-bhopal-vs-eastern-electro-chemical-on-13-august-1999","title":{"rendered":"Cit, Bhopal vs Eastern Electro Chemical &#8230; on 13 August, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Cit, Bhopal vs Eastern Electro Chemical &#8230; on 13 August, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: AIR 2000 SC 3626 b, (1999) 9 SCC 20<\/div>\n<div class=\"doc_bench\">Bench: S V Manohar, R Sethi<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. Leave granted.\n<\/p>\n<p>2. Looking to the facts, circumstances, and the nature of the subsidy which is a power subsidy based on a percentage of electricity bills, it is clear that the subsidy is to meet a certain percentage of expenditure on power. The receipt is therefore, revenue in nature and is covered by the decision of this Court in Sahney Steel and Press Work Ltd. v. Commr. of Income-tax . The appeal is allowed accordingly. There will however, be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Cit, Bhopal vs Eastern Electro Chemical &#8230; on 13 August, 1999 Equivalent citations: AIR 2000 SC 3626 b, (1999) 9 SCC 20 Bench: S V Manohar, R Sethi ORDER 1. Leave granted. 2. Looking to the facts, circumstances, and the nature of the subsidy which is a power subsidy based on [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-132764","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit, Bhopal vs Eastern Electro Chemical ... on 13 August, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cit-bhopal-vs-eastern-electro-chemical-on-13-august-1999\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cit, Bhopal vs Eastern Electro Chemical ... on 13 August, 1999 - Free Judgements of Supreme Court &amp; 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