Skip to main content
Sign In
/
Register
Subscribe
Contact
Home
Direct Tax
All
Rulings
Rulings
Weekly Case Digest
Litigation Tracker
News
All
News
CBDT Corner
Transfers and Postings
International
T-Street Buzz
BEPS
Experts' Corner
All
Expert Articles
Eye Share
The Interconnect
Tax Thoughts
Tax Nostalgia
Dealing with Deals
Deals Corner
EU Tax Litigator
Humour in Tax
Perspectives
Trade Talk
Traversing Transactions
Tax Ring
Insights
Special Coverage
Media
Taxsutra TV
Podcast
IBFD
Resource Center
Transfer Pricing
All
Rulings
Rulings
Updates
Litigation Tracker
News
All
News
APA Space
Around the World
CBDT Corner
Experts' Corner
All
Expert Column
Eye Share
Global TP Battleground
Tax Ring
Insights
Kaleidoscope
BEPS
Media
Taxsutra TV
Podcast
Book Reviews
GST
All
Rulings
Litigation Tracker
News
All
News
Circulars/Notifications
PIB Release
Experts' Corner
All
Expert Column
Eye Share
Humour in Tax
Tax Ring
Insights
GST Council Meetings
Media
Gstsutra TV
Podcast
Book Reviews
Indirect Tax
LawStreetIndia
All
Rulings
Corporate Law
IP Laws
Competition Laws
News Bureau
Corporate Law
IP Laws
Competition Laws
Master Class
All
Corporate Law
IP Laws
Competition Laws
Resource Center
Corporate Law
IP Laws
Competition Laws
Learning Hub
Databases
Atoll
Taxsutra Database
Reservoir
Greentick
Menu
Apply
SC:Dismisses Revenue's SLP, HC held pre-2002, non-compete fees, a non-…
ITAT:Share application money forfeiture, a non-taxable capital receipt;…
ITAT:Govt agency’s ‘other income’ not to be…
ITAT:Holds non-compete fee as 'capital' expense, doubts ‘bonafides&…
ITAT:Compensation for sale annulment by SC a non-taxable capital receipt, not…
HC:Arbitrator determined non-compete fee / loss of income source compensation,…
SC:Dismisses Revenue SLP; Compensation for termination impairing profit-making…
HC:No nexus with revenue purpose, forex fluctuation treated as 'capital' nature&…
ITAT:Allows non-compete fee deduction; No enduring benefit with 1 year restriction&…
ITAT:Additional payments to retiring partners, a capital receipt not profit u/s 28(va…
Show More
Subscribe to Capital Receipt vs. Revenue Receipt
Home
Direct Tax
All
Rulings
Rulings
Weekly Case Digest
Litigation Tracker
News
All
News
CBDT Corner
Transfers and Postings
International
T-Street Buzz
BEPS
Experts' Corner
All
Expert Articles
Eye Share
The Interconnect
Tax Thoughts
Tax Nostalgia
Dealing with Deals
Deals Corner
EU Tax Litigator
Humour in Tax
Perspectives
Trade Talk
Traversing Transactions
Tax Ring
Insights
Special Coverage
Media
Taxsutra TV
Podcast
IBFD
Resource Center
Transfer Pricing
All
Rulings
Rulings
Updates
Litigation Tracker
News
All
News
APA Space
Around the World
CBDT Corner
Experts' Corner
All
Expert Column
Eye Share
Global TP Battleground
Tax Ring
Insights
Kaleidoscope
BEPS
Media
Taxsutra TV
Podcast
Book Reviews
GST
All
Rulings
Litigation Tracker
News
All
News
Circulars/Notifications
PIB Release
Experts' Corner
All
Expert Column
Eye Share
Humour in Tax
Tax Ring
Insights
GST Council Meetings
Media
Gstsutra TV
Podcast
Book Reviews
Indirect Tax
LawStreetIndia
All
Rulings
Corporate Law
IP Laws
Competition Laws
News Bureau
Corporate Law
IP Laws
Competition Laws
Master Class
All
Corporate Law
IP Laws
Competition Laws
Resource Center
Corporate Law
IP Laws
Competition Laws
Learning Hub
Databases
Atoll
Taxsutra Database
Reservoir
Greentick
Skip to main content