https://www.taxtmi.com/caselaws?id=791090 A redevelopment-related lump-sum paid for hardship, shifting and temporary displacement was treated as a capital receipt rather than consideration for transfer, so it was held not taxable as capital gains in the assessee's hands. The separate addition relating to additional carpet area was introduced at the first appellate stage and amounted to enhancement of income; because enhancement requires a reasonable opportunity of being heard and no such opportunity was shown, that direction was set aside and the matter remitted for reconsideration after due notice and hearing. en-us Wed, 25 Mar 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791090 A redevelopment-related lump-sum paid for hardship, shifting and temporary displacement was treated as a capital receipt rather than consideration for transfer, so it was held not taxable as capital gains in the assessee's hands. The separate addition relating to additional carpet area was introduced at the first appellate stage and amounted to enhancement of income; because enhancement requires a reasonable opportunity of being heard and no such opportunity was shown, that direction was set aside and the matter remitted for reconsideration after due notice and hearing. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791090