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1. Nature of amount received as compensation towards rent out property - Mense profit - Mense profit is not revenue receipt but capital in nature - not taxable - AT

2. Damages/compensation received - nature of receipt - the amount received towards compensation/damage for settlement of dispute is capital receipt, hence not taxable.

3. Taxing the compensation received - whether be taxed as Capital Receipt? - the fact that the land has remained with the assessee and that the assessee in future may earn...

4. Nature of receipt - income received towards severance of employment - one time compensation received - severance compensation received by the assessee on voluntary basis...

5. Nature of receipt - Compensation received for pre-closure of contract manufacturing agreement is in the nature of capital receipt paid for loss of profit from business /...

6. Receipt of compensation on termination of distributorship agreement is in the nature of revenue receipt - HC

7. Additions as interest income - compensation received by the assessee - As the business of assessee was set up and had started and there was huge investment made by...

8. Nature of receipt - amount received by the assessee firm as a compensation for pre-closure of its BOT projects - Revenue or capital receipt - both the learned...

9. Compensation received from the German publisher - Honorarium receipt - receipt represents compensation for the loss of a source of income - capital in nature - not taxable - HC

10. Nature of receipt - Profits in lieu of salary or capital receipt - Receipt on termination of employment - Taxability u/s 17(3)(iii) - The Tribunal considered precedents...

11. Nature of compensation received towards cancellation of share purchase agreement - Capital receipt (non taxable) or revenue receipt - failure to fulfill the terms of...

12. Characterization of receipt - in respect of business exigencies the compensation specially in respect of damage to properties through fire or any other activities, the...

13. Compensation received by assessee from builder for non-delivery of property within stipulated time is a capital receipt not chargeable to income tax. Assessee had...

14. Nature of receipt - addition on account of Hardship Compensation received - the benefit received by the assessee in the form of bigger size of flat and amount received...

15. Revision u/s 263 by CIT - nature of compensation received for cancellation of the plot - the character of payment received as compensation by the transferee bears the...