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HC:Subvention payments made to assessee by group companies not ‘trading receipts…
HC:Cash assistance rendered to subsidiary for recoupment of losses not taxable…
ITAT:Subvention payment received by subsidiary from parent company not ‘income&…
HC:Compensation for transfer of ‘Right to Management’ is capital receipt
HC:Compensation for management takeover, a capital receipt
ITAT: Non-compete fees received by promoter taxable as business income u/s 28(va…
ITAT:Sale consideration cannot be allocated towards non-compete fees; Entire sale…
HC:Pre 2002 non-compete fees held to be not taxable as business income/ capital gains…
HC: Pre 2003 non-compete fees not taxable, ITAT can't question genuineness…
HC: Pre 2003 non-compete fees not taxable
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