https://www.taxtmi.com/caselaws?id=5944 Enhanced compensation for requisitioned and acquired land does not accrue as income until the assessee's right to receive it becomes vested and enforceable. Although an award had increased the compensation, the State's appeal kept the claim in real dispute, and the assessee's receipt of part of the amount was subject to refund security. Because the liability remained unsettled and the final amount depended on the appellate outcome, the enhanced sum was not taxable on accrual in the relevant previous year. en-us Tue, 29 Jul 1986 00:00:00 +0530 Fri, 01 May 2026 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5944 Enhanced compensation for requisitioned and acquired land does not accrue as income until the assessee's right to receive it becomes vested and enforceable. Although an award had increased the compensation, the State's appeal kept the claim in real dispute, and the assessee's receipt of part of the amount was subject to refund security. Because the liability remained unsettled and the final amount depended on the appellate outcome, the enhanced sum was not taxable on accrual in the relevant previous year. Case-Laws Income Tax Tue, 29 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5944