{"id":3944,"date":"2026-01-04T05:56:11","date_gmt":"2026-01-04T05:56:11","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3944"},"modified":"2026-01-04T05:56:12","modified_gmt":"2026-01-04T05:56:12","slug":"income-tax-sc-judgement-dated-19-12-2025-non-compete-fee-paid-to-protect-business-is-revenue-expenditure","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/04\/income-tax-sc-judgement-dated-19-12-2025-non-compete-fee-paid-to-protect-business-is-revenue-expenditure\/","title":{"rendered":"Income Tax, SC Judgement Dated 19\/12\/2025 – Non Compete Fee paid to protect business is Revenue Expenditure\u00a0"},"content":{"rendered":"\n

Case of Sharp Business System vs CIT, SC Judgement Dated 19th<\/sup>\u00a0December 2025.<\/em>\u00a0The apex court held that payments made as non-compete fees are typically revenue expenditures deductible under Section 37(1) of the Income Tax Act. The court held that such fees, aimed at protecting or enhancing profitability by warding off competition, facilitate the conduct of existing business more efficiently and do not create a capital asset.\u00a0<\/p>\n\n\n\n

(Link: SC Judgement Dated 19\/12\/2025)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Sharp Business System vs CIT, SC Judgement Dated 19th\u00a0December 2025.\u00a0The apex court held that payments made as non-compete […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-3944","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"\nIncome Tax, SC Judgement Dated 19\/12\/2025 - 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