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2004 (2) TMI 45 - HC - Income TaxCapital gain - Sum received by the assessee, not as enhanced compensation, but as payments in pursuance of the interim orders of this court and the Supreme Court, by furnishing security to the satisfaction of the court, pending determination of the additional compensation - the mere fact that some amounts have been received by furnishing security, in pursuance of the interim orders, pending final determination, will not make the amounts received by the respondent, "compensation" or "consideration" that can be subjected to tax u/s 45(5)(b) - Tribunal was correct in holding that the amount received by the assessee does not fall within the ambit of section 45(5)(b) - Tribunal was correct in holding that the words 'received' and 'deemed' used in section 45(5)(b) will not apply to receipt of amounts in pursuance of the interim orders
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