https://www.taxtmi.com/caselaws?id=801087 Taxability of non-compete consideration was governed by an existing binding determination on corresponding receipts. Because the consideration fell within that established treatment, uniformity required the same tax result. The addition relating to the non-compete fee was therefore unsustainable and was deleted, with the substantial questions resolved in favour of the assessee. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801087 Taxability of non-compete consideration was governed by an existing binding determination on corresponding receipts. Because the consideration fell within that established treatment, uniformity required the same tax result. The addition relating to the non-compete fee was therefore unsustainable and was deleted, with the substantial questions resolved in favour of the assessee. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801087