2023 (7) TMI 908

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..... )(viii) ? - As held by ITAT [ 2023 (1) TMI 824 - ITAT DELHI] interest received on enhanced compensation is taxable u/s 56(2)(viii) - HELD THAT:- We note that the petitioner has approached this Court against the order passed by the Tribunal without taking recourse to filing an appeal before the jurisdictional High Court under Section 260-A of the Act. In the circumstances, the Special Leave .....

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..... tional High Court under Section 260-A of the Act. In the circumstances, the Special Leave Petition is dismissed reserving liberty to the petitioner to file an appeal under the aforesaid provision before the High Court, if so advised. If the appeal is filed within a period of 30 days from today, the High Court shall not raise the issue of limitation. Pending application(s) shall stand disp .....

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