https://www.taxtmi.com/caselaws?id=466363 A legal claim concerning the taxability of mesne profits can be raised at the appellate stage even if it was not claimed in the return, provided it was already raised before the Assessing Officer; the appellate forum may still adjudicate it. Mesne profits received for wrongful occupation of immovable property are treated as compensation for deprivation of property use, not as rent or recurring income. On the facts stated, the receipts retained their compensatory character despite being paid in stages, and were regarded as capital receipts not chargeable to tax. en-us Mon, 02 Jan 2023 00:00:00 +0530 Tue, 03 Feb 2026 22:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466363 A legal claim concerning the taxability of mesne profits can be raised at the appellate stage even if it was not claimed in the return, provided it was already raised before the Assessing Officer; the appellate forum may still adjudicate it. Mesne profits received for wrongful occupation of immovable property are treated as compensation for deprivation of property use, not as rent or recurring income. On the facts stated, the receipts retained their compensatory character despite being paid in stages, and were regarded as capital receipts not chargeable to tax. Case-Laws Income Tax Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466363