Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
On the facts and circumstances of the case, Ld. CIT(A)- XXVIII, New Delhi erred in deleting the addition of ` 1,54,90,828/- as a question of law in involved in this case i.e., whether non-compete fee/commission is to be assessed as business income or salary income in view of specific provisions of section 17 which states that any fee, wages, commission, bonus and perquisite in lieu of salary is included in the definition of salary
Citation :
ACIT Circle-37(1), Room No. 401, N. Block, Vikas Bhawan, I.P. Estate, New Delhi. (Appellant) Vs. Kanwaljit Singh,75, Friends Colony New Delhi-110 002. AAXPS6495A (Respondent)
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