https://www.taxtmi.com/caselaws?id=14536 Additional compensation in dispute during a pending State appeal did not finally accrue as income when it was deposited in court and allowed to be withdrawn on security. The governing principle stated is that disputed compensation is not taxable merely because it has been deposited or withdrawn before the appeal is finally resolved. On those facts, the compensation was not taxable at that stage. en-us Mon, 28 Feb 2000 00:00:00 +0530 Fri, 17 Jul 2009 10:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14536 Additional compensation in dispute during a pending State appeal did not finally accrue as income when it was deposited in court and allowed to be withdrawn on security. The governing principle stated is that disputed compensation is not taxable merely because it has been deposited or withdrawn before the appeal is finally resolved. On those facts, the compensation was not taxable at that stage. Case-Laws Income Tax Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14536