Goodwill v/s non compete fee - The reliance placed by the ...
Tribunal Dismisses Assessing Officer's Use of Section 55(2)(a) for 1996-97; Provision Enacted in 1998-99.
March 13, 2015
Case Laws Income Tax HC
Goodwill v/s non compete fee - The reliance placed by the Assessing Officer on Section 55(2)(a) of the Income Tax Act was repelled by the Tribunal rightly on a plea that the said provision came into effect in the year 1998-99, whereas the assessment year in the present case is 1996-97 - HC
View Source