VAIDYANATHAN KALAIVANI,CHENNAI vs. PCIT, CHENNAI
Appeal of the assessee stands dismissed
ITA 1542/CHNY/2024[2019-20]Status: DisposedITAT Chennai28 Oct 2024AY 2019-20
Section 142(1)Section 143(3)Section 2Section 263Section 56(2)
considered a capital receipt, is taxable under the said section for AY 2019-20 onwards.",
"result": "Dismissed",
"sections": [
"Section 56(2)(xi)",
"Section 2(24)(xviib)",
"Section 263",
"Section 143(3)",
"Section 144B",
"Section 142(1)",
"Section 143(2)",
"Section 28"
],
"issues": "Whether the compensation received by the assessee