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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>Taxability of interest on compensation treated as income when received; escalation claims taxable when realisation is reasonably certain.</h1> Interest on compensation or enhanced compensation is deemed income of the tax year when received notwithstanding section 276; escalation claims and export incentives are taxable when reasonable certainty of realisation is achieved; amounts under section 2(49)(w) are income when received if not previously taxed.

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