claim decreed by the civil Court was for compensation for wrongful termination of employment, arrears of salary, salary due for the period of notice ... decree. A substantial part of the claim decreed represented compensation for wrongful termination of employment and it would be difficult to predicate of the claim
Devki Devi Foundation, New Delhi vs Dit (Exemptions), New Delhi on 22 October, 2019
IN
Vodafone Idea Ltd, New Delhi vs Ito (Tds), Karnal on 20 January, 2021
IN THE
going concern. This transaction has been interpreted by the IAC as termination of agency of the assessee by the firm. There is no justification, whatsoever ... held that the IAC (Assessment) was wrong in coming to the conclusion that it was a case of termination of agency. We also endorse
Samsung Telecomunication India Pvt. ... vs Assessee on 28 September, 2011
ITA NO. 5316/Del/2011
crores received by the assessee as compensation for termination of contracts/agreements was a capital receipt and the learned CIT held the same ... from other sources" completely misappreciating the facts of the case and wrongly applying the provisions of law. In this regard, he took us through
license given by the foreign company as per license agreement and
after termination of license, the assessee is not authorized either to use the
technical ... therefore,
submitted that the ld. CIT(A) has wrongly held 25% of the payment as capital
in nature.
8. On the other hand
Franchisee shall at its own expense return to Pg 172
Termination the BSNL promptly all information, cl 20.5
documentation and materials to the BSNL which ... rights
therein. Clause 19 deals with Termination and clause 20 deals with
consequences of Termination.
ITA No. 920/Del./2017 19
(iii) At page
Dcit, New Delhi vs Dr. Prannoy Roy, New Delhi on 14 June, 2019
INCOME TAX
that the Mesne Profit are recompensed by the tenant even after the termination of the lease. AO referred to Section 2 [12] of the code ... which defines "Mesne Profit means those profits which the person in wrongful possession of such property actually received or might with ordinary diligence have
