Tribunal Misreads Non-Compete Agreement: Classifies Payment as Salary Despite No Employer-Employee Relationship with Foreign Company.

Salary income - amount received by the appellant under the non-competition agreement - there is no relationship of employer and employee between the foreign company and appellant/assessee and this conclusion arrived at by the Tribunal is a misreading of the agreement - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X