Case Law Details
Case Name : Geojit Investment Services Ltd Vs CIT (Kerala High Court)
Appeal Number : I.T.A. No. 16 of 2019
Date of Judgement/Order : 13/08/2024
Related Assessment Year : 2009-10
Courts :
All High Courts Kerala High Court
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Geojit Investment Services Ltd Vs CIT (Kerala High Court)
Kerala High Court held that amount received, under an agreement, for not carrying out any activity in relation to any business or profession would attract provisions of section 28(va)(a) of the Income Tax Act and hence the same is chargeable under the head of “Profits and gains
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