Non-compete fee receipt - consideration for transfer of the ...

Case Laws Income Tax

June 14, 2018

Non-compete fee receipt - consideration for transfer of the shares - Capital Gains or business income - In order to attract section 28(va)(a), there is no condition of receiving a non-compete fee for agreeing not to carry on a business which the assessee was already carrying on.

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Non-compete fee receipt - consideration for transfer of the ...

Case Laws Income Tax

June 14, 2018

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