https://www.taxtmi.com/caselaws?id=790051 Hardship compensation received under a redevelopment agreement was treated as a capital receipt and, on the facts, could not be taxed again in the impugned year where the same amount had already been offered to tax on a proportionate basis in the later assessment years. The ITAT Mumbai held that duplicative taxation of the identical receipt was impermissible, so the addition of Rs. 33,70,773 was not sustainable and was deleted. en-us Fri, 10 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790051 Hardship compensation received under a redevelopment agreement was treated as a capital receipt and, on the facts, could not be taxed again in the impugned year where the same amount had already been offered to tax on a proportionate basis in the later assessment years. The ITAT Mumbai held that duplicative taxation of the identical receipt was impermissible, so the addition of Rs. 33,70,773 was not sustainable and was deleted. Case-Laws Income Tax Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790051