Non-Competent Fee not Taxable in India without PE as per Indo-UK Treaty: AAR [Read Order]

Amount received as Non-Competent Fee is Capital receipt: Delhi HC [Read Judgment]

Slump Price paid to Acquire Business has to be Bifurcated between Tangible and Intangible Assets for allowing Depreciation: ITAT [Read Order]

TDS is Payable on Payment of Non-Competent Fee when Assessee treated the same as Business Expenditure: ITAT [Read Order]

Payment of Non-Competent Fee is Capital Expenditure since Assessee obtained an Advantage of an Enduring Nature: Delhi HC [Read Judgment]

Payment of ‘Non-Competent Fee’ is Revenue Expenditure If assessee availed Other Services under the Agreement: ITAT Hyderabad [Read Order]