https://www.taxtmi.com/caselaws?id=328825 Mesne profits received from wrongful occupation were treated as capital in nature by the Tribunal, following the Special Bench view and the definition in Section 2(12) of the Code of Civil Procedure. The High Court noted that the Revenue had not effectively challenged that position and had taken no steps to restore its earlier appeal. Emphasising consistent application of tax law and the need for cogent justification before selectively contesting an accepted position, the Court declined to examine the taxability merits. The appeal was held not to raise any substantial question of law and was not entertained. en-us Mon, 06 Jun 2016 00:00:00 +0530 Sat, 27 Aug 2016 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328825 Mesne profits received from wrongful occupation were treated as capital in nature by the Tribunal, following the Special Bench view and the definition in Section 2(12) of the Code of Civil Procedure. The High Court noted that the Revenue had not effectively challenged that position and had taken no steps to restore its earlier appeal. Emphasising consistent application of tax law and the need for cogent justification before selectively contesting an accepted position, the Court declined to examine the taxability merits. The appeal was held not to raise any substantial question of law and was not entertained. Case-Laws Income Tax Mon, 06 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328825