Case Law Details
Case Name : CIT Vs Max India Ltd. (Punjab & Haryana High Court)
Appeal Number : ITA No.187 of 2013 (O&M)
Date of Judgement/Order : 23/01/2019
Related Assessment Year : 2002-03
Courts :
All High Courts Punjab and Haryana HC
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CIT Vs Max India Ltd. (Punjab & Haryana High Court)
Conclusion: Non-compete fee received by assessee for signing of negative covenant for not carrying out a speciality business did not amount to transfer of right to carry on business, the con
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