https://www.taxtmi.com/caselaws?id=771861 Enhanced compensation claimed as exempt on compulsory acquisition of agricultural land could not be finally sustained under section 143(1) where the record showed an apparent clerical error in reporting, so the income was restored for verification and recomputation. Interest on enhanced compensation also required factual examination of its character and tax treatment before any final addition, so that issue was likewise sent back for reassessment. The deduction claimed for political contribution under section 80GGB had to be rechecked in light of the amended legal position under section 182 of the Companies Act, 2013, and recomputed according to the contribution actually made. en-us Thu, 29 May 2025 00:00:00 +0530 Sat, 31 May 2025 08:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771861 Enhanced compensation claimed as exempt on compulsory acquisition of agricultural land could not be finally sustained under section 143(1) where the record showed an apparent clerical error in reporting, so the income was restored for verification and recomputation. Interest on enhanced compensation also required factual examination of its character and tax treatment before any final addition, so that issue was likewise sent back for reassessment. The deduction claimed for political contribution under section 80GGB had to be rechecked in light of the amended legal position under section 182 of the Companies Act, 2013, and recomputed according to the contribution actually made. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771861