https://www.taxtmi.com/caselaws?id=799929 Redevelopment compensation paid for hardship and displacement while vacating a residential property is characterised as a non-taxable capital receipt, irrespective of its use for alternate accommodation or any erroneous partial income offer. Taxable salary cannot be determined solely from gross receipts in Form 26AS where employer-issued Form 16 and settlement records identify exempt gratuity and other components, absent contrary component-wise evidence. Deductions for donations and savings-bank interest remain allowable when supported by donation receipts, bank records, proper income disclosure, and compliance with the applicable eligibility and statutory-limit conditions. en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 10:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799929 Redevelopment compensation paid for hardship and displacement while vacating a residential property is characterised as a non-taxable capital receipt, irrespective of its use for alternate accommodation or any erroneous partial income offer. Taxable salary cannot be determined solely from gross receipts in Form 26AS where employer-issued Form 16 and settlement records identify exempt gratuity and other components, absent contrary component-wise evidence. Deductions for donations and savings-bank interest remain allowable when supported by donation receipts, bank records, proper income disclosure, and compliance with the applicable eligibility and statutory-limit conditions. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799929