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Non-Competent Fee
Non-Competent Fee received from sale of Business Asset taxable as Long Term Capital Gain: Bombay HC [Read Judgment]
March 15, 2019
Depreciation allowable on Non-Competent Fee and Brand Equity: Madras HC [Read Judgment]
August 13, 2018
Non-Competent Fee paid is an Intangible Asset, Depreciation Allowable: ITAT [Read Order]
July 11, 2018
Non-Competent Fee not Taxable in India without PE as per Indo-UK Treaty: AAR [Read Order]
June 18, 2018
Amount received as Non-Competent Fee is Capital receipt: Delhi HC [Read Judgment]
February 20, 2018
Slump Price paid to Acquire Business has to be Bifurcated between Tangible and Intangible Assets for allowing Depreciation: ITAT [Read Order]
January 9, 2018
TDS is Payable on Payment of Non-Competent Fee when Assessee treated the same as Business Expenditure: ITAT [Read Order]
December 5, 2017
Payment of Non-Competent Fee is Capital Expenditure since Assessee obtained an Advantage of an Enduring Nature: Delhi HC [Read Judgment]
December 2, 2017
Payment of ‘Non-Competent Fee’ is Revenue Expenditure If assessee availed Other Services under the Agreement: ITAT Hyderabad [Read Order]
September 5, 2017
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