https://www.taxtmi.com/caselaws?id=21970 The High Court ruled in favor of the assessee, determining that the difference in sale proceeds did not constitute income until the dispute was finalized. The Court did not address the issue of enhancing the total income due to the Department's failure to contest the discrepancy in the assessment. en-us Mon, 29 Apr 1991 00:00:00 +0530 Sat, 05 Dec 2009 12:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21970 The High Court ruled in favor of the assessee, determining that the difference in sale proceeds did not constitute income until the dispute was finalized. The Court did not address the issue of enhancing the total income due to the Department's failure to contest the discrepancy in the assessment. Case-Laws Income Tax Mon, 29 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21970