https://www.taxtmi.com/caselaws?id=288811 Enhanced compensation and interest from land acquisition were treated as exempt in the assessee's case, and the first appellate authority's admission of additional evidence under Rule 46A supported deletion of the additions. The Tribunal noted that the same controversy had already been decided in the assessee's connected matter involving his brother and found no reason to depart from that view. The Revenue's challenge was dismissed, and the deletion of the additions was sustained. en-us Fri, 25 Jul 2014 00:00:00 +0530 Wed, 01 Jul 2020 08:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288811 Enhanced compensation and interest from land acquisition were treated as exempt in the assessee's case, and the first appellate authority's admission of additional evidence under Rule 46A supported deletion of the additions. The Tribunal noted that the same controversy had already been decided in the assessee's connected matter involving his brother and found no reason to depart from that view. The Revenue's challenge was dismissed, and the deletion of the additions was sustained. Case-Laws Income Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288811