TMI BlogHigh Court Clarifies "Once for All" Payments and "Enduring Benefit" Are Flexible Considerations in Income Tax Law.The idea of “once for all“ payment and “enduring benefit“ are not to be treated as something akin to statutory conditions, nor are the notions of “capital“ or “revenue“ a judicial fetish - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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