https://www.taxtmi.com/highlights?id=38261 Non-competition agreement with Ranbaxy Laboratories Ltd. - nature of receipt - Though a vague finding was rendered that the amount which was otherwise receivable by the company was diverted by the appellant, the same was not substantiated by the Tribunal - in the absence of a finding that the two agreements entered with RLL and SPIL are sham and nominal, no addition can be made - HC en-us Thu, 08 Mar 2018 17:25:25 +0530 Thu, 08 Mar 2018 17:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38261 Non-competition agreement with Ranbaxy Laboratories Ltd. - nature of receipt - Though a vague finding was rendered that the amount which was otherwise receivable by the company was diverted by the appellant, the same was not substantiated by the Tribunal - in the absence of a finding that the two agreements entered with RLL and SPIL are sham and nominal, no addition can be made - HC Highlights Income Tax Thu, 08 Mar 2018 17:25:25 +0530 https://www.taxtmi.com/highlights?id=38261