Case Law Details
Case Name : CIT Vs Saeed Mustafa Shervani (Delhi High Court)
Appeal Number : ITA 399/2005
Date of Judgement/Order : 13/09/2023
Related Assessment Year : 1999-2000
Courts :
All High Courts Delhi High Court
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CIT Vs Saeed Mustafa Shervani (Delhi High Court)
Conclusion: Compensation received for non-carrying of business was capital in nature as the operation of non- compete agreement was for 10 years and for the period in which the non-compete agreement was to operate,
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