What is Sharp Business System v. CIT III authority for?

A non-compete fee, being a capital expenditure, is not allowable as a deduction from income and does not qualify for depreciation under Section 32(1)(ii) of the Income-tax Act, 1961.

How many judgments cite Sharp Business System v. CIT III?

50 judgments on BharatTax cite Sharp Business System v. CIT III (27 Taxmann.com 50), spanning 2017 to 2026.

Which sections of the Income Tax Act does Sharp Business System v. CIT III come up under?

It is most often cited in judgments turning on Section 32(1)(ii), Section 143(3), Section 14A, Section 153A, Section 153D, Section 2(11).

Sharp Business System v. CIT III (27 Taxmann.com 50)

SPECTRIS TECHNOLOGIES PVT. LTD.,GURGAON vs. ITO, NEW DELHI

In the result, this appeal is partly allowed

ITA 3742/DEL/2015[2009-10]Status: DisposedITAT Delhi07 Jan 2026AY 2009-10

Bench: Shriyogesh Kumar Us & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.3742/Del/2015 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Spectris Technologies P. Ltd. Income Tax Officer, 201-B, Second Floor, Vs. Ward-9(1), Park Centra, Sector-30, New Delhi. Gurgaon. Pan No.Aagcs6654R अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 92

…ITA No.3742/Del/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIYOGESH KUMAR US, JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3742/Del/2015 िनधा"रणवष"/Assessment Year: 2009-10 बनाम SPECTRIS TECHNOLOGIES P. LTD. INCOME TAX OFFICER, 201-B, Second Floor, Vs. Ward-9(1), Park Centra, Sector-30, New Delhi. Gurgaon. PAN No.AAGCS6654R अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Tarandeep Singh, CA & Shri Sandeep Yadav, Advocate Revenue by Shri Dharam Veer Singh, CIT DR सुनवाईक"तारीख/ Date of hearing: 23.12.2025 07.01.2026 उ"ोषणाक"तारीख/Pronouncement o…

EENADU TELEVISION PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-5(1), HYDERABAD

ITA 563/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad16 May 2025AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.654 & 665/Hyd./2023 & ITA.No.648/Hyd./2024 Assessment Years 2017-2018, 2018-2019 & 2020-2021 vs. The ACIT, Circle-5(1), Hyderabad – 500 004. Telangana. (Appellant) M/s. Eenadu Television Private Limited, Hyderabad – 501 212. PAN AACCM7226P (Respondent) ITA.No.563/Hyd./2024 Assessment Year 2020-2021 M/s. Eenadu Television Private Limited, Hyderabad – 501 212. PAN AACCM7226P The ACIT, Circle-5(1), vs. Hyderabad - 500 004. Telangana. (Appellant) (Respondent)…

ACIT, CIRCLE-5(1), HYDERABAD vs. EENADU TELEVISION PRIVATE LIMITED, HYDERABAD

ITA 654/HYD/2023[2017-18]Status: DisposedITAT Hyderabad16 May 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.654 & 665/Hyd./2023 & ITA.No.648/Hyd./2024 Assessment Years 2017-2018, 2018-2019 & 2020-2021 The ACIT, Circle-5(1), Hyderabad – 500 004. Telangana. vs. M/s. Eenadu Television Private Limited, Hyderabad – 501 212. PAN AACCM7226P (Appellant) (Respondent) ITA.No.563/Hyd./2024 Assessment Year 2020-2021 M/s. Eenadu Television Private Limited, Hyderabad – 501 212. PAN AACCM7226P vs. The ACIT, Circle-5(1), Hyderabad - 500 004. Telangana. (Appellant) (Responde…

MANJU DUDALA,HYDERABAD. vs. INCOME TAX OFFICER, WARD-11(3), HYDERABAD.

In the result, appeal ITA

ITA 665/HYD/2024[2017-18]Status: DisposedITAT Hyderabad08 Jan 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri V. Siva Kumar, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.654 & 665/Hyd./2023 & ITA.No.648/Hyd./2024 Assessment Years 2017-2018, 2018-2019 & 2020-2021 M/s. Eenadu Television The ACIT, Circle-5(1), Private Limited, Hyderabad – 500 004. vs. Hyderabad – 501 212. Telangana. PAN AACCM7226P (Appellant) (Respondent) ITA.No.563/Hyd./2024 Assessment Year 2020-2021 M/s. Eenadu Television The ACIT, Circle-5(1), Private Limited, Hyderabad – 500 004. vs. Hyderabad – 501 212. Telangana. PAN AACCM7226P (Appellant) (Respondent)…