https://www.taxtmi.com/caselaws?id=12567 Enhanced compensation from land acquisition could not be taxed in assessment year 1990-91 because the Tribunal found that the enhancement order was made on 10 October 1986 and the amount was received on 28 December 1988, outside the relevant previous year. On those unchallenged findings, the sum was not taxable either on accrual basis or on receipt basis, and no substantial question of law arose under section 260A of the Income-tax Act, 1961. The addition was therefore not sustainable and the appeal was dismissed. en-us Fri, 19 Jul 2002 00:00:00 +0530 Wed, 20 May 2009 12:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12567 Enhanced compensation from land acquisition could not be taxed in assessment year 1990-91 because the Tribunal found that the enhancement order was made on 10 October 1986 and the amount was received on 28 December 1988, outside the relevant previous year. On those unchallenged findings, the sum was not taxable either on accrual basis or on receipt basis, and no substantial question of law arose under section 260A of the Income-tax Act, 1961. The addition was therefore not sustainable and the appeal was dismissed. Case-Laws Income Tax Fri, 19 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12567