Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Receipt of non-competitive fee - non-compete fee payable under the Deed of Covenant - capital receipt or revenue receipt - the matter was pertaining to the period which is much before 2003 - the agreement entered was led to loss of source of business - Not taxable as capital receipt - SC
Receipt of non-competitive fee - non-compete fee payable under the Deed of Covenant - capital receipt or revenue receipt - the matter was pertaining to the period which is much before 2003 - the agreement entered was led to loss of source of business - Not taxable as capital receipt - SC
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