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    June 2, 2026   Case LawsIncome Tax
    Rectification limitation and fertilizer subsidy character: reassessment order survives DTVSV settlement, and subsidy is capital receipt.
    June 2, 2026   Case LawsIncome Tax
    Business income treatment for mandatory fixed-deposit interest secured deduction eligibility for cold chain profits and deleted related additions.
    June 2, 2026   Case LawsIncome Tax
    Dominant purpose test preserves section 11 exemption where hall letting remains incidental to charitable education and welfare activities.
    June 2, 2026   Case LawsIncome Tax
    Agricultural land outside capital asset treatment leads ITAT to delete capital gains, section 50C, and alleged on-money additions.
    June 2, 2026   Case LawsIncome Tax
    Jurisdictional objection barred by delay, while unexplained cash addition survived for lack of supporting cash book entries.
    June 2, 2026   Case LawsIncome Tax
    Foreign salary in Sweden not taxable under Black Money Act or India-Sweden DTAA; additions deleted by ITAT.
    June 2, 2026   Case LawsIncome Tax
    Foreign asset source of funds dispute remanded for fresh evidence on residential status and investment trail.
    June 2, 2026   Case LawsIncome Tax
    Black Money Act limitation turns on notice service; pre-notice foreign information exchange time cannot be excluded from assessment period.
    June 2, 2026   Case LawsCustoms
    Reversal of CENVAT credit before notice preserves higher duty drawback entitlement for exported netted garments.
    June 2, 2026   Case LawsCustoms
    Re-export of seized imported goods allowed subject to bond and bank guarantee, without examining seizure allegations.
    June 2, 2026   Case LawsIBC
    Material adverse effect and continuing default justified loan recall, Section 7 admission, and fresh limitation from arbitral award.
    June 2, 2026   Case LawsIBC
    Misrepresentation of foundational facts vitiates personal guarantor insolvency proceedings under the IBC, with liberty to refile.
    June 2, 2026   Case LawsIBC
    Unregistered profit-sharing agreements cannot justify occupation of corporate debtor premises during CIRP; repossession by the Resolution Professional...
    June 2, 2026   Case LawsIBC
    Res judicata bars reopening of claims after resolution plan approval, and unconditional plan implementation must proceed without added contingencies.
    June 2, 2026   Case LawsIBC
    Bona fide participation in e-auction and value maximization justified setting aside exclusion and ordering a fresh auction.
    June 2, 2026   Case LawsIBC
    E-filing limitation under IBC counts from the filing date itself, even after office hours, and delay was condoned.
    June 2, 2026   Case LawsIBC
    Operational debt dispute bars summary insolvency relief where freight liability remains contested on contemporaneous records and payment evidence.
    June 2, 2026   Case LawsMoney Laundering
    PMLA bail and Article 21 balance led to release after prolonged custody and no realistic early trial.
    June 2, 2026   Case LawsService Tax
    Residential complex service does not cover separately contracted villas with common amenities and gated layout features.
    June 1, 2026   NotificationsCustoms
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts from 30 May 2026.
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    June 2, 2026   Case Laws Income Tax
    Rectification limitation and fertilizer subsidy character: reassessment order survives DTVSV settlement, and subsidy is capital receipt.
    June 2, 2026   Case Laws Income Tax
    Business income treatment for mandatory fixed-deposit interest secured deduction eligibility for cold chain profits and deleted related additions.
    June 2, 2026   Case Laws Income Tax
    Dominant purpose test preserves section 11 exemption where hall letting remains incidental to charitable education and welfare activities.
    June 2, 2026   Case Laws Income Tax
    Agricultural land outside capital asset treatment leads ITAT to delete capital gains, section 50C, and alleged on-money additions.
    June 2, 2026   Case Laws Income Tax
    Jurisdictional objection barred by delay, while unexplained cash addition survived for lack of supporting cash book entries.
    June 2, 2026   Case Laws Income Tax
    Foreign salary in Sweden not taxable under Black Money Act or India-Sweden DTAA; additions deleted by ITAT.
    June 2, 2026   Case Laws Income Tax
    Foreign asset source of funds dispute remanded for fresh evidence on residential status and investment trail.
    June 2, 2026   Case Laws Income Tax
    Black Money Act limitation turns on notice service; pre-notice foreign information exchange time cannot be excluded from assessment period.
    June 2, 2026   Case Laws Customs
    Reversal of CENVAT credit before notice preserves higher duty drawback entitlement for exported netted garments.
    June 2, 2026   Case Laws Customs
    Re-export of seized imported goods allowed subject to bond and bank guarantee, without examining seizure allegations.
    June 2, 2026   Case Laws IBC
    Material adverse effect and continuing default justified loan recall, Section 7 admission, and fresh limitation from arbitral award.
    June 2, 2026   Case Laws IBC
    Misrepresentation of foundational facts vitiates personal guarantor insolvency proceedings under the IBC, with liberty to refile.
    June 2, 2026   Case Laws IBC
    Unregistered profit-sharing agreements cannot justify occupation of corporate debtor premises during CIRP; repossession by the Resolution Professional upheld.
    June 2, 2026   Case Laws IBC
    Res judicata bars reopening of claims after resolution plan approval, and unconditional plan implementation must proceed without added contingencies.
    June 2, 2026   Case Laws IBC
    Bona fide participation in e-auction and value maximization justified setting aside exclusion and ordering a fresh auction.
    June 2, 2026   Case Laws IBC
    E-filing limitation under IBC counts from the filing date itself, even after office hours, and delay was condoned.
    June 2, 2026   Case Laws IBC
    Operational debt dispute bars summary insolvency relief where freight liability remains contested on contemporaneous records and payment evidence.
    June 2, 2026   Case Laws Money Laundering
    PMLA bail and Article 21 balance led to release after prolonged custody and no realistic early trial.
    June 2, 2026   Case Laws Service Tax
    Residential complex service does not cover separately contracted villas with common amenities and gated layout features.
    June 1, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts from 30 May 2026.

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      Home› Highlights › Income Tax › 2023 › October, 2023 › This
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      Income Tax

      Nature of receipt - non- compete fee - capital or revenue...

      Non-compete compensation for 10-year period deemed capital receipt; not taxable under current regulations.

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      Income TaxOctober 30, 2023Case LawsHC
      Nature of receipt - non- compete fee - capital or revenue receipt - Clearly, for the period in which the non-compete agreement was to operate, which in this case was 10 years, the assessee’s source of income had been clamped and, therefore, compensation received by him could only be treated as capital receipt. - Not taxable - HC
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