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Case Law Details

Case Name : Lawrence Rebello Vs ITO (ITAT Indore)
Related Assessment Year : 2011-12
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Lawrence Rebello Vs ITO (ITAT Indore)

We are of the considered view that in the reasons recorded the AO himself noted that the benefits received by the assessee from a bigger size of flat and impugned amount has been given in pursuance to agreement between the society and the developer and it was hardship compensation, rehabilitation compensation kind of benefit. The orders passed by the ITAT Mumbai Bench in case of Smt. Delilah Raj Mansukhani (supra), Jitendra Kumar Soneja (supra) and Kushal K Bangia(supra) including the or

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