https://www.taxtmi.com/caselaws?id=59813 Where an assessee had terminated tenancy and filed eviction suits, disputed rent deposited by occupants did not accrue as income during the pendency of those proceedings because the landlord-tenant relationship itself remained sub judice. Applying the West Bengal Premises Tenancy Act, 1956, especially sections 23 and 24, the Tribunal treated the mere deposit of rent in court, or its potential withdrawal, as insufficient to create a vested right to receive that amount for income-tax purposes. Any amount becoming payable only after the court's decision would take the character of damages or mesne profits and be assessable when the decree was passed, not year-wise during the litigation. en-us Sun, 21 Mar 1982 00:00:00 +0530 Sat, 01 Jan 2011 12:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59813 Where an assessee had terminated tenancy and filed eviction suits, disputed rent deposited by occupants did not accrue as income during the pendency of those proceedings because the landlord-tenant relationship itself remained sub judice. Applying the West Bengal Premises Tenancy Act, 1956, especially sections 23 and 24, the Tribunal treated the mere deposit of rent in court, or its potential withdrawal, as insufficient to create a vested right to receive that amount for income-tax purposes. Any amount becoming payable only after the court's decision would take the character of damages or mesne profits and be assessable when the decree was passed, not year-wise during the litigation. Case-Laws Income Tax Sun, 21 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59813