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<h1>High Court upholds Tribunal's decision on non-taxability of compensation for agricultural land acquisition.</h1> The High Court of Delhi declined to refer a question regarding the deletion of an addition of Rs. 29,00,773 made by the Assessing Officer on account of ... Capital Gains, Income The High Court of Delhi declined to refer a question regarding the deletion of an addition of Rs. 29,00,773 made by the Assessing Officer on account of compensation received by the assessee on acquisition of agricultural land for assessment year 1981-82. The Tribunal deleted the addition based on a previous court decision that the excess amount received was not taxable as profit or capital gain. The court held that since the Department did not raise any contention regarding taxing the profit as capital gain at earlier stages, the petitioner cannot raise this contention now. The reference was declined, following the previous court decision.
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