TMI BlogNon-compete fees receipt - taxability under Section 17(3)(iii) or 28(va) as salary income or business...Non-compete fees receipt - taxability under Section 17(3)(iii) or 28(va) as salary income or business income or not - profit in lieu of salary - assessee is an individual and was Financial Director - it cannot be inferred that the said agreement in any way intended to compensate the assessee for loss of employment or in lieu of salary - amount is not taxable - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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