Amendment of section 155

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..... sing from the transfer of a capital asset, being a transfer by way of compulsory acquisition under any law, or a transfer, the consideration for which was determined or approved by the Central Government or the Reserve Bank of India, is computed by taking the compensation or consideration as referred to in clause (a) or, as the case may be, the compensation or consideration enhanced or further enh .....

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..... has been allowed to an assessee in any assessment year under section 80RRB in respect of any patent, and subsequently by an order of the Controller or the High Court under the Patents Act, 1970 (39 of 1970) ,- (i) the patent was revoked, or (ii) the name of the assessee was excluded from the patents register as patentee in respect of that patent, the deduction from the income by way of royalty att .....

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