No Income Tax Payable On Excise Duty Refund Received Under Post-Earthquake Industrial Incentive Scheme: Delhi HC

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No Income Tax Payable On Excise Duty Refund Received Under Post-Earthquake Industrial Incentive Scheme: Delhi HC

Direct Tax

Published on

14/02/2026

By Mariya Paliwala

No Income Tax Payable On Excise Duty Refund Received Under Post-Earthquake Industrial Incentive Scheme: Delhi HC

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The Delhi High Court has dismissed an appeal filed by the Income Tax Department against Jindal Saw Ltd., holding that excise duty refund received under a post-earthquake industrial incentive scheme constitutes a capital receipt and is not liable to tax under the Income Tax Act, 1961. The Bench of Justice Dinesh Mehta and Justice Vinod…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

No Income Tax Payable On Excise Duty Refund Received Under Post-Earthquake Industrial Incentive Scheme: Delhi HC

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