2010 (3) TMI 70

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....ndent. Notes: 1) To be referred to the reporters or not? 2) Whether the judgment should be reported in the Digest? M. M. KUMAR, J. This is revenue's appeal filed under Section 260-A of the Income Tax Act, 1961 (for brevity 'the Act') challenging order dated 3.10.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench 'D', New Delhi in ITA No.2186/DEL/2008, in respect of assessment year....

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....assessed accordingly under these provisions? 3. Whether, on the facts and circumstances of the case, the Ld. ITAT was right in holding that if the litigation regarding quantum of additional compensation was pending before a Court and had not attained finality, interest on enhanced compensation would not accrue and could be subjected to tax only when the issue of enhanced compensation is finally s....