COMMISSIONER OF INCOME TAX versus SYED BHAI (PVT.) LTD.
5 22 (c) and Second Schedule, CL (Tax) Recovery of the cash award obtained through evaluation based on excellence in exports to maintain excellence in taxability or possibly other business activities, but not by the government or private agency. Such identification or approval from the future can never be guaranteed. Such receipts cannot be reasonably expected, therefore, it cannot be said to be repeated, nor can regular receipts of such receipts be made. Are related to the business done by, but the same cannot be said for any business or profession Such receipts for HCC were comfortable and unpredictable, therefore, they were not taxed.
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