Non-Compete Fee Received by NRI not Taxable in India in absence of Business Connection in India: ITAT [Read Order]

Depreciation not allowable on Non-Compete Fee paid for Acquisition of Going Concern: ITAT [Read Order]

Depreciation Not allowable on Intangible asset on payment of Non-compete Fees for Acquiring ‘Going Concern’: ITAT [Read Order]

Non-Compete Fee is Not subject to Income Tax: Delhi HC [Read Order]

Survey Expenses of a Company is Deductible from Income Tax: Gujarat HC [Read Judgment]

“Fee for Non-Compete” is a Capital Receipt, and Hence, not Taxable under the Income Tax Act; Madras HC [Read Judgment]