Capital Receipt vs. Revenue Receipt | Taxsutra

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SC: Purchasing of lands with sole intention of selling them at profit is…

ITAT:Pre-2003, non-compete fee earned by promoter for an 'activity of business…

HC:Waiver of principal amount of loan does not constitute income, where such…

SC:Amount not ‘received’ as trading receipt may be…

SC:Amounts taken as deposits that formed integral part of commercial…

ITAT: ITAT:Post 2002, non compete fee pursuant to business transfer taxable as…

ITAT:No benefit to accrue to assessee in terms of Sec 41(1)(a), on account of…

SC:Compensation on cancellation of contract, entered in ordinary course of…

SC:Interest earned on deposit of money linked with purchase of plant and…

HC:Interest earned on funds earmarked for infusion into the business, in the nature of…

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Home
Direct Tax
Transfer Pricing
- All
- Rulings
  - Rulings
  - Updates
- Litigation Tracker
- News
  - All
  - News
  - APA Space
  - Around the World
  - CBDT Corner
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- Tax Ring
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- Kaleidoscope
- BEPS
- Media
  - Taxsutra TV
  - Podcast
- Book Reviews
GST
- All
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- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick