Pushpendra and Moazzam Hussain INTRODUCTION The distinction between capital and revenue expenditure is among the most enduring fault lines in Indian income-tax jurisprudence. This uncertainty becomes particularly acute in the context of non-compete fee which is a standard feature of corporate transactions. Non-compete covenants are commercially pivotal as they preserve deal value by preventing the […]
Tag: tax
Keshav Maheshwari Introduction: A Crisis of Confidence in a Cashless Revolution India’s Unified Payments Interface (UPI) stands as a monumental achievement in public digital infrastructure, a system that has dramatically lowered transaction costs and brought millions into the formal financial fold. However, a recent and unforeseen development threatens the very trust upon which this revolution […]
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20.11.20 – 27.11.20
Hello, this past week has seen several developments ranging from the Madras High Court passing an interim order against sexual advertisements to the EU Court of Justice finding fleeing military draft as a ground for granting asylum. Happy Reading!
NUALS Law Journal 