https://www.taxtmi.com/highlights?id=68434 Nature of receipt - addition on account of Hardship Compensation received - the benefit received by the assessee in the form of bigger size of flat and amount received as hardship allowance from the developer is a capital receipt, which cannot be treated as revenue receipt for taxing as income - AT en-us Thu, 23 Feb 2023 08:52:54 +0530 Thu, 23 Feb 2023 08:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68434 Nature of receipt - addition on account of Hardship Compensation received - the benefit received by the assessee in the form of bigger size of flat and amount received as hardship allowance from the developer is a capital receipt, which cannot be treated as revenue receipt for taxing as income - AT Highlights Income Tax Thu, 23 Feb 2023 08:52:54 +0530 https://www.taxtmi.com/highlights?id=68434