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2009 (1) TMI 536 - AT - Income Tax
Extract:
....... we hold that the non-compete commission earned by the assessee has to be assessed under the head Business income on cash system basis, ground Nos. 2 and 3 of the assessee are allowed. Since we have upheld the main ground of the assessee, the additional ground raised become infructuous. 18. In the result assessee rsquo s appeals are partly allowed.