Excise duty subsidy : Where assessee received excise duty subsidy and declared it as revenue income in its return of income, however, claimed before Commissioner (Appeals) that said subsidy was essentially capital in nature and not liable to taxation, since, factual matrix towards character of excise duty subsidy was not verified by Assessing Officer or by Commissioner (Appeals), issue was to be set aside to file of Assessing Officer for proper determination of taxability of excise duty subsidy in accordance with law – Dhanuka Agritech Ltd. v. ACIT – [2024] 161 taxmann.com 774 (Delhi – Trib.)