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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deemed income recognition: treat interest on compensation and certain escalation claims as income when actually received.</h1> Section 145B requires that interest on compensation or enhanced compensation be deemed to be the income of the previous year when received; claims for contract price escalation and export incentives are deemed to be the income in the previous year when reasonable certainty of realisation exists; and income under sub-clause (xviii) of clause (24) of section 2 is deemed income in the year of receipt if not earlier charged to tax.

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