https://www.taxtmi.com/acts?id=18644 The Bill inserts a proviso to section 45(5)(b) to provide that compensation received pursuant to an interim order of a court, Tribunal or other authority shall be deemed to be income chargeable under the head "Capital gains" in the previous year in which the final order of such forum is made, thereby deferring tax recognition of interim receipts until final adjudication. en-us Fri, 11 Jul 2014 15:42:02 +0530 Fri, 11 Jul 2014 15:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18644 The Bill inserts a proviso to section 45(5)(b) to provide that compensation received pursuant to an interim order of a court, Tribunal or other authority shall be deemed to be income chargeable under the head "Capital gains" in the previous year in which the final order of such forum is made, thereby deferring tax recognition of interim receipts until final adjudication. Act-Rules Bills Fri, 11 Jul 2014 15:42:02 +0530 https://www.taxtmi.com/acts?id=18644