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2015 (2) TMI 117 - HC - Income TaxNature of additional Compensation received - ITAT held that the alleged amount of compensation cannot be brought within the meaning of income u/s 45(5) - Held that:- Considering the decision of the Apex Court in the case of Ghanshyam (2009 (7) TMI 12 - SUPREME COURT) wherein the Apex Court has distinguished its earlier decision in the case of Hindustan Housing and Land Development Trust Ltd (1986 (7) TMI 10 - SUPREME Court) which has been relied upon by the Tribunal in the impugned order, we are of the opinion that these matters are required to be remanded to the Tribunal for reconsideration. Thus these matters are remanded to the Tribunal, which shall consider the issues afresh in light of the provisions of law
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