Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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Non-compete fees receipt - taxability under Section 17(3)(iii) or 28(va) as salary income or business income or not - profit in lieu of salary - assessee is an individual and was Financial Director - it cannot be inferred that the said agreement in any way intended to compensate the assessee for loss of employment or in lieu of salary - amount is not taxable - AT
Non-compete fees receipt - taxability under Section 17(3)(iii) or 28(va) as salary income or business income or not - profit in lieu of salary - assessee is an individual and was Financial Director - it cannot be inferred that the said agreement in any way intended to compensate the assessee for loss of employment or in lieu of salary - amount is not taxable - AT
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