Sale of a technical concept, that the assessee developed on his own is taxable under PGBP
Last updated: 24 February 2022
Court :
The Tribunal
Brief :
Sale of a technical concept, that the assessee developed on his own, with respect to website malware monitoring, assessable as business income.
Citation :
Ashish Tandon v. ACIT (2019) 103 taxmann.com 315 / 199 TTJ 137 / 176 DTR 353 (Ahd.) (Trib.).
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FCS Deepak Pratap Singh
Published in Income Tax
Views : 623
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