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Amount paid to ex-employee to avoid litigation can’t be held as “Profit in lieu of salary”

February 17, 2017[2017] 78 taxmann.com 187 (Mumbai - Trib.)/[2017] 163 ITD 263 (Mumbai - Trib.)
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IT : Amount paid to ex-employees under settlement can not be regarded as 'profit in lieu of salary' under section 17(3)(i)

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