2015 (8) TMI 86

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....ncome Tax Appellate Tribunal 'C' Bench, Chennai, dated 16.02.007 made in I.T.A.No.599/Mds/2004 for the assessment year 2000-2001 and the same was admitted on the following question of law: "Whether, in the facts and circumstances of the case, the Tribunal was right in holding that the compensation received for delay in commencement of project is a capital receipt?" 2. Even though this ap....

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....se should individually satisfy the monetary limits and therefore cumulative tax effect cannot be taken into consideration. The Assessee submits that the Assessee does not fall within any of the exceptions provided in the instruction mandating the department to prefer an appeal. The total tax effect excluding interest is as follows: A.Y. Disputed Issue Amount in Rs. Working Tax Effect in Rs. ....