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2006 (1) TMI 70 - HC - Income TaxAccural of Income - "1. Whether Tribunal is right in law in holding that in acquisition of land proceedings belonging to the assessee made by the State Government and payment of interest on additional compensation made thereof at different points of time due to the fact that appeals were pending are liable to tax at what point of time? 2. Whether section 45(5)(c) and 155(16) are applicable to the fact of the case for the assessment years 1981-82 to 1990-91, 1991-92 and 1993-94? 3. Whether Tribunal is right in law in holding that the assessee did not own the amount of compensation whether received or not on the valuation date of the respective assessment years?"
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