1986 (2) TMI 110

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..... tes to the claim of Rs. 54,920 relating to damages paid to DDA. The case of the assessee was that these damages were realised by the DDA for the use and occupation of the business premises in Block-B, Jhandewala Extention, near T. B. Clinic.M. M. Road,New Delhi. However, the ITO disallowed the assessee s claim on two grounds. Firstly, he noticed that the damages related to the period1st Jan., 1979 .....

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..... of fine. In terms of the provisions referred to above, it only represented the compensation for wrongful use and occupation of the property. This payment was made by the assessee in the interests of its business. Secondly, the order of the Estate Officer was passed on27th June, 1980i.e. in the accounting period relevant to asst. yr. 1981-82 in question. Therefore, the fact that compensation relate .....

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