https://www.taxtmi.com/caselaws?id=180419 The tribunal determined that the full value of consideration for the transfer of shares should be Rs. 90 per share for capital gains calculation purposes. Additionally, Rs. 15 per share for non-compete fees was deemed assessable as business income under Section 28(va). The revenue's appeals were successful, overturning the CIT(A)'s decision to allocate consideration between shares and controlling interest. en-us Thu, 03 Feb 2011 00:00:00 +0530 Wed, 23 Mar 2016 13:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180419 The tribunal determined that the full value of consideration for the transfer of shares should be Rs. 90 per share for capital gains calculation purposes. Additionally, Rs. 15 per share for non-compete fees was deemed assessable as business income under Section 28(va). The revenue's appeals were successful, overturning the CIT(A)'s decision to allocate consideration between shares and controlling interest. Case-Laws Income Tax Thu, 03 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180419