Taxability of professional goodwill - the revenue has not ...
Assessee's Professional Goodwill Not Taxable; Revenue Fails to Prove Management Role u/s 28(ii)(a.
October 4, 2019
Case Laws Income Tax AT
Taxability of professional goodwill - the revenue has not established that the assessee was managing the whole or substantially the whole of the affairs of the company - the amount received by the assessee is neither chargeable under sec. 28(ii)(a) nor under the head capital gain.
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