Section 45

Madras H.C : Acquisition proceedings of land belonging to the assessee made by the State Government, the amounts received as per interim conditional orders of the Court when the appeal by the State objecting to the enhancement of compensation was pending were liable to tax

High Court Of Madras Anil Kumar Forma (HUF) & Ors. vs. CIT Section 45(5) Asst. Years 1997-98, 1998-99 P.D. Dinakaran […]