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2008 (2) TMI 397 - HC - Income TaxCapital gains - held that section 45(5)(b) will be attracted only when the assessee receives the enhanced compensation in pursuance of a final award/order of a court, Tribunal or other authority increasing the compensation. If any amount is received after stay of the award, in pursuance of any interim order, as a payment subject to the final result, it will not be an amount received as enhanced compensation as contemplated u/s 45(5)(b) - amendment to S. 45 by inserting clause (c) would not apply prior to April 1, 2004, or any assessment year prior to the A.Y. 2004-05
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