Sharp Business Systems Thr. Finance Director Mr. Yoshihisa Mizuno v. Commissioner of Income Tax-III N.D. (Civil Appeal No. 4072 of 2014 with Civil Appeal Nos. 15048 to 15051 of 2025) Order Dated 19th December 2025
The Supreme Court examined a batch of appeals arising from divergent views taken by various High Courts on the tax treatment of non-compete fees under the Income Tax Act, 1961.…

