https://www.taxtmi.com/caselaws?id=286106 The Tribunal upheld the CIT(A)'s decision to delete the aggregate additions of Rs. 50,00,000 made by the AO on account of Non Compete fees, considering them as capital receipts before the relevant amendment in the IT Act. en-us Tue, 31 Jan 2012 00:00:00 +0530 Wed, 12 Feb 2020 15:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286106 The Tribunal upheld the CIT(A)'s decision to delete the aggregate additions of Rs. 50,00,000 made by the AO on account of Non Compete fees, considering them as capital receipts before the relevant amendment in the IT Act. Case-Laws Income Tax Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286106