https://www.taxtmi.com/caselaws?id=786056 Mesne profits received for continued unauthorised occupation of immovable property were examined by reference to their factual character. Where the tenancy had ended, the occupier remained in possession, and the civil court award was linked to the rent that would otherwise have accrued, the receipt was treated as a substitute for rental income. Because the capital asset remained intact and there was no diminution of title or physical injury to the property, the amount was held to be revenue in character and taxable, not a capital receipt. The binding jurisdictional precedent was applied on the basis that the nature of the receipt depends on the facts of each case. en-us Fri, 16 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 14:38:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786056 Mesne profits received for continued unauthorised occupation of immovable property were examined by reference to their factual character. Where the tenancy had ended, the occupier remained in possession, and the civil court award was linked to the rent that would otherwise have accrued, the receipt was treated as a substitute for rental income. Because the capital asset remained intact and there was no diminution of title or physical injury to the property, the amount was held to be revenue in character and taxable, not a capital receipt. The binding jurisdictional precedent was applied on the basis that the nature of the receipt depends on the facts of each case. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786056