TP - Non compete fees - Estimation of income - assessee had ...

September 2, 2013

Case Laws Income Tax AT

TP - Non compete fees - Estimation of income - assessee had signed non compete agreement - no justification for non payment of non compete fees to the assessee - estimation of income from non-compete fee and additions confirmed - AT

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TP - Non compete fees - Estimation of income - assessee had ...

September 2, 2013

Case Laws Income Tax AT

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Non-Compete fees - taxability - chargeable to tax as ‘business income’ - AT

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Depreciation disallowed on non-compete fee - an agreement not to compete is purely personal - cannot be considered as the intellectual property right - no depreciation - AT

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