Supreme Court: Non-Compete Fees Qualify as Deductible Revenue Expenditure under Income Tax Act - 22.12.2025

Supreme Court held that payment of a non-compete fee does not lead to acquisition of any capital asset or change in the business’s profit-making structure and therefore qualifies as allowable revenue expenditure under Section 37(1) of the Income Tax Act, 1961.

Tags : Income Tax Act Revenue Deductible

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