Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2002 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (1) TMI 1306 - AT - Income TaxExtract: ....... (service in the present case) came to an end and that part of the compensation which was attributable to the restrictive covenant was a capital receipt and hence, not taxable. 25. In view of what has been stated hereinabove, finding no infirmity with the order under appeal, the same is hereby upheld. 26. The appeal, consequently, stands dismissed.
|