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1. Compensation for termination of lease agreement – amount received is a capital receipt and not liable to tax under Section 55(2)(a) of the Act - HC

2. Nature of receipt against termination of lease agreement - taxable under the head income from other sources or income from house property or not taxable as capital...

3. Compensation on termination of joint-venture agreement - the receipt of ₹ 6080.95 lakhs by the Assessee as a result of the termination of the JVA during AY...

4. Initiation of CIRP - Admittedly, Distributorship Agreement between the parties is not disputed and the Appellant has claims against the Corporate Debtor. Appellant is...

5. Nature of income in the hands of land developer (vendor) - third party agreement with land owner - the receipt would attract capital gains at his hands - HC

6. Characterization of receipt - Compensation receipt on termination of contract - Addition under Section 28(ii)(e) - The Tribunal differentiates between termination and...

7. Termination fee - demand of service tax under the category of “permitting commercial use or exploitation of any event service” - The tripartite agreement which has been...

8. Compensation received on termination of contract - income u/s 28(ii)(c) - The true character of the relationship from the agreement would have to be gathered from...

9. Termination of contract - non-performance of the contract - the termination of the contract was illegal and without following due procedure as required under the...

10. Income taxable In India - Taxability of compensation paid to the overseas Cricket Association for the termination of the agreement - Dependent Agent Permanent...