SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs COMMISSIONER OF INCOME TAX-III N.D. — C.A. No. 4072/2014

Case under Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [Other Than Matters Covered by Categories 1602-1605] Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010052292013

Filing Date

14-Feb-2013

Registration No

C.A. No. 4072/2014

Diary Number

5229/2013

Order Date

19-Dec-2025

Document Type

Judgement - of Main Case

Neutral Citation

2025 INSC 1481

Disposal Type

Leave Granted & Disposed off

Last updated 05-Jul-2026

Acts & Sections

Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [other than matters covered by categories 1602-1605] Section XIV-A

Petitioner(s)

  1. 1.SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO

    Adv. KAVITA JHA (Designated as Senior Advocate) ANIKET DEEPAK AGRAWAL[P-1]

Respondent(s)

  1. 1.COMMISSIONER OF INCOME TAX-III N.D.

    Adv. RAJ BAHADUR YADAV[R-1]

Case History

  1. Case disposedDisposed

  2. 19-Dec-2025

    Judgement - of Main CaseView PDF

  3. 19-Dec-2025

    ROP - of Main CaseView PDF

  4. 19-Dec-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Ujjal Bhuyan

  5. 10-Sep-2025

    ROP - of Main CaseView PDF

  6. 10-Sep-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Ujjal Bhuyan

  7. 03-Sep-2025

    ROP - of Main CaseView PDF

  8. 03-Sep-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Ujjal Bhuyan

  9. 28-Aug-2025

    ROP - of Main CaseView PDF

  10. 28-Aug-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Ujjal Bhuyan

  11. 21-Aug-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Ujjal Bhuyan

  12. 20-Aug-2025

    ROP - of Main CaseView PDF

  13. 20-Aug-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Ujjal Bhuyan

  14. 13-Aug-2025

    ROP - of Main CaseView PDF

  15. 13-Aug-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Ujjal Bhuyan

  16. 30-Jul-2025

    ROP - of Main CaseView PDF

  17. 30-Jul-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Ujjal Bhuyan

  18. 24-Jul-2025

    ROP - of Main CaseView PDF

  19. 24-Jul-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Ujjal Bhuyan

  20. 23-Jul-2025

    Fixed Date by Court

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Augustine George Masih

  21. 15-May-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma

  22. 24-Apr-2025

    ROP - of Main CaseView PDF

  23. 24-Apr-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Sanjay Karol

  24. 20-Mar-2025

    ROP - of Main CaseView PDF

  25. 20-Mar-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Prasanna B. Varale

  26. 20-Mar-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma

  27. 13-Feb-2025

    ROP - of Main CaseView PDF

  28. 13-Feb-2025

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Prasanna B. Varale

  29. 06-Feb-2025

    ROP - of Main CaseView PDF

  30. 06-Feb-2025

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Prasanna B. Varale

  31. 13-Nov-2024

    ROP - of Main CaseView PDF

  32. 13-Nov-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  33. 07-Nov-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Pankaj Mithal

  34. 06-Nov-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Pankaj Mithal

  35. 24-Oct-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  36. 23-Oct-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  37. 16-Oct-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  38. 03-Oct-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  39. 26-Sep-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  40. 25-Sep-2024

    ROP - of Main CaseView PDF

  41. 25-Sep-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  42. 19-Sep-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  43. 18-Sep-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Nongmeikapam Kotiswar Singh

  44. 16-May-2024

    ROP - of Main CaseView PDF

  45. 16-May-2024

    After Week/Month/Vacation

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Augustine George Masih

  46. 22-Feb-2024

    ROP - of Main CaseView PDF

  47. 22-Feb-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Augustine George Masih

  48. 21-Feb-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Augustine George Masih

  49. 08-Feb-2024

    ROP - of Main CaseView PDF

  50. 08-Feb-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Sanjay Kumar

  51. 07-Feb-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Augustine George Masih

  52. 01-Feb-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Augustine George Masih

  53. 31-Jan-2024

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Augustine George Masih

  54. 24-Jan-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Augustine George Masih

  55. 18-Jan-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Sanjay Karol

  56. 17-Jan-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Sanjay Karol

  57. 11-Jan-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Sanjay Karol

  58. 10-Jan-2024

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Sanjay Karol

  59. 23-Nov-2023

    ROP - of Main CaseView PDF

  60. 23-Nov-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice S.V.N. Bhatti

  61. 01-Nov-2023

    ROP - of Main CaseView PDF

  62. 01-Nov-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice S.V.N. Bhatti

  63. 12-Oct-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  64. 11-Oct-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  65. 14-Sep-2023

    ROP - of Main CaseView PDF

  66. 14-Sep-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  67. 13-Sep-2023

    Fixed Date by Court

    Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

  68. 27-Apr-2023

    ROP - of Main CaseView PDF

  69. 27-Apr-2023

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice J.B. Pardiwala

  70. 19-Sep-2022

    ROP - of Main CaseView PDF

  71. 19-Sep-2022

    Fixed Date by Court

    Hon'ble The Chief Justice, Hon'ble Mr. Justice Ajay Rastogi and Hon'ble Mr. Justice S. Ravindra Bhat

  72. 16-Jul-2019

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Mr. Justice Vineet Saran

  73. 29-Mar-2019

    Fixed Date by Court

    Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Ms. Justice Indu Malhotra

  74. 31-Jul-2018

    Ordinary

    Registrar (A-J)

  75. 09-Jul-2018

    Ordinary

    Hon'ble Mr. Justice Deepak Gupta

  76. 23-Feb-2018

    Fixed Date by Court

    Registrar (J) - IV

  77. 16-Jan-2018

    Fixed Date by Court

    Registrar (J) - II

  78. 23-Nov-2017

    First hearing

    Initial hearing scheduled

  79. 26-Feb-2015

    ROPView PDF

  80. 26-Feb-2015

    Office ReportView PDF

  81. 26-Feb-2015

    ROPView PDF

  82. 20-Jan-2015

    ROPView PDF

  83. 20-Jan-2015

    ROPView PDF

  84. 27-Nov-2014

    ROPView PDF

  85. 27-Nov-2014

    Office ReportView PDF

  86. 08-Sep-2014

    ROPView PDF

  87. 08-Sep-2014

    Office ReportView PDF

  88. 08-Sep-2014

    ROPView PDF

  89. 03-Sep-2014

    ROPView PDF

  90. 03-Sep-2014

    ROPView PDF

  91. 01-Jul-2014

    ROPView PDF

  92. 03-May-2013

    ROP - of Main CaseView PDF

  93. 14-Feb-2013

    Case filed

    Registration No. C.A. No. 4072/2014

  94. [ 2025 INSC 1481 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

Supreme Court of India - Sharp Business System Case Summary Case: Civil Appeal No. 4072/2014 and Related Appeals (2025 INSC 1481) Key Decision: The Supreme Court held that non-compete fees are revenue expenditure, not capital expenditure, and are therefore deductible under Section 37(1) of the Income Tax Act, 1961. Core Issue: Whether payments made to restrain competitors from entering the same business constitute capital or revenue expenditure. Ruling: Non-compete fees paid to protect/enhance business profitability—without creating new assets or expanding profit-earning apparatus—qualify as allowable revenue business expenditure, regardless of duration. The Court reversed the Delhi High Court's judgment that had disallowed such deductions. This case analysis is maintained by casestatus.in based on publicly available court records.

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