Bombay H.C : Where under master agreement between Coca Cola and Parle group, assessee-subsidiary was to be formed for bottling soft drinks for coca cola and as a result of breach of contract by Coca Cola assessee’s fundamental right for starting bottling business was taken away, compensation received by assessee from Coca Cola would be treated as capital receipt
High Court Of Bombay CIT-8, Mumbai vs. Parle Soft Drinks (Bangalore (P.) Ltd.) Assessment year 1998-99 Section : 4, 2(4), […]