COMMR.OF INCOME TAX,RAJKOT Vs.GOVINDBHAI MAMAIYA - Synopsis
Team SoOLEGAL 21 Mar 2018

In view of the above discussion, we allow these appeals in part and set aside that portion of the impugned judgment of the High Court whereby spread over of the interest received under section 28 of the 1894 Act, on the enhanced income is allowed with the direction that it would be taxed in the year in which such interest on enhanced compensation was received. 

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