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    <title>1992 (4) TMI 65 - ITAT BOMBAY-C</title>
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    <description>The Tribunal ruled that the enhanced compensation and interest received by the assessee were not taxable in the assessment year 1989-90 as the right to receive the amount was in dispute and not final. The amount became taxable only in the year when the High Court settled the issue, i.e., assessment year 1991-92. The appeal was allowed in favor of the assessee.</description>
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      <description>The Tribunal ruled that the enhanced compensation and interest received by the assessee were not taxable in the assessment year 1989-90 as the right to receive the amount was in dispute and not final. The amount became taxable only in the year when the High Court settled the issue, i.e., assessment year 1991-92. The appeal was allowed in favor of the assessee.</description>
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