https://www.taxtmi.com/caselaws?id=262414 The Tribunal allowed the Assessee's appeal, determining that the consideration for technical know-how and non-compete fee is not taxable as capital gains or business income. Additionally, the Tribunal directed the AO to recompute interest under Section 220(2), excluding the interest component granted under Section 244A to avoid double taxation. en-us Thu, 14 May 2015 00:00:00 +0530 Sat, 08 Aug 2015 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262414 The Tribunal allowed the Assessee's appeal, determining that the consideration for technical know-how and non-compete fee is not taxable as capital gains or business income. Additionally, the Tribunal directed the AO to recompute interest under Section 220(2), excluding the interest component granted under Section 244A to avoid double taxation. Case-Laws Income Tax Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262414