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        Case ID :
        Income Tax

        Nature of receipt - sale of business - true consideration for...

        Receipts from Business Sale in USD, Including Non-Compete Agreement, Are Taxable for Assessee.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Nature of receipt - sale of business - true consideration for the payment of US dollars to company - scope of “coining of the concept” - arrangement of non compete Agreement - There is no escape from the taxation of these receipts in the hands of the assessee.
                                Note: It is a system-generated summary and is for quick reference only.
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