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2007 (9) TMI 436 - ITAT MUMBAI
Extract:
.......of non-compete fees had been disposed of in assessment year 1997-98 where the said fees were held to be capital expenditure. As the appeal for the assessment year 1997-98 is dismissed, this ground raised by the assessee for the subsequent assessment year 1998-99 has become infructuous. 29. In result, the appeals filed by the assessee are dismissed.