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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

The idea of “once for all“ payment and “enduring benefit“ are ...


High Court Clarifies "Once for All" Payments and "Enduring Benefit" Are Flexible Considerations in Income Tax Law.

May 27, 2014

Case Laws     Income Tax     HC

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

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