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2005 (2) TMI 52 - DELHI HIGH COURTQuestion of law - Whether enhanced compensation of about Rs. 14.75 lakhs received by the appellant is taxable in the year of receipt or is taxable only when it is finally determined to whom the amount, or part thereof - Tribunal has extracted the relevant portion of the order passed by the Assessing Officer which clearly indicates that for an effective determination of the issue arising in the case, it is absolutely necessary to know the amount of compensation that was actually received by the appellant unconditionally and the amount that was received on his furnishing a bank guarantee. It is only then that it can be determined, as a matter of fact, what is the amount of compensation received by the appellant – no substantial question of law arises in this regard - Appeal is dismissed
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