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.
Non-compete fee paid to Sri.U.Mohan Rao - revenue expenditure v/s capital expenditure - the payment was in respect of the performing of the business of the assessee - held as revenue in nature - HC
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