9911796707
TMI Blog2010 (3) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been disputed before us that the matter is covered by a judgment of Hon'ble the Supreme Court rendered in the case titled as Commissioner of Income-Tax v. Ghanshyam, [2009 -TMI - 34152 - SUPREME COURT] against the assessee and in favour of the Revenue – matter remanded back for fresh decision - 330 of 2009 - - - Dated:- 10-3-2010 - CORAM:- Hon'ble Mr.Justice M. M. Kumar Hon'ble Mr.J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the basis of year of receipt of the enhanced compensation, if the matter is subjudice? 2. Whether in law it is still an open question that the compensation and/or enhanced compensation would be taxable only when it attained finality irrespective of the remedial provisions introduced in the Act from 1.4.2004 by insertion of sub clause (c) of sub section (5) of section 45 read with subsection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncreased, it would be rectified accordingly under these provisions." It has not been disputed before us that the matter is covered by a judgment of Hon'ble the Supreme Court rendered in the case titled as Commissioner of Income-Tax v. Ghanshyam, (2009) 315 ITR 1 (SC) against the assessee and in favour of the Revenue. Accordingly, order passed by the Tribunal based on the judgment of this Court r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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