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Compensation to forego ‘right to sue’ isn’t taxable

December 31, 2018[2018] 100 taxmann.com 492 (Article)
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Capital gains taxation continues to challenge both, the taxpayers and tax administration and the regular flow of litigation remains unabated. The flat tax rate and the quantum of capital gain chargeable to tax are the principal factors for litigation arising because of dispute between the stakeholders.
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