Case Law Details
Case Name : Tecumseh India Private Limited Vs Addl. Commissioner of Income Tax (ITAT Delhi)
Appeal Number : ITA No. 3759/Del/2003
Date of Judgement/Order : 30/07/2010
Related Assessment Year : 1998- 99
Courts :
All ITAT Delhi High Court
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Court: Special Bench of Delhi Income-tax Appellate Tribunal
Citation: Tecumseh India Pvt. Ltd. Vs. ACIT [2010-TIOL-408-ITAT-DEL-SE3]
Brief : In a recent decision in the case of Tecumseh India Pvt. Ltd. Vs. ACIT [2010-TIOL-408-ITAT-DEL-SE3], the Special Bench of Delhi Income-tax Appellate Tribunal (the Tribunal) has held that non-compete fees inextricably linked with the acquisition of a business constitute capital expenditure.
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