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High Court of Punjab and Haryana, while enunciating the effect of Section 145A(b) and Section 56(2)(viii) of the Act, has held ... under:-- "19. The cumulative effect of section 145A(b) and section 56(2)(viii) would be that any interest received on compensation

High Court of Punjab and Haryana, while enunciating the effect of Section 145A(b) and Section 56(2)(viii) of the Act, has held ... under:- "19. The cumulative effect of section 145A(b) and section 56(2)(viii) would be that any interest received on compensation

amount in other relevant AYs was contrary to the provisions of Section 145A(b) of the Act as it then stood in the relevant ... compensation or on enhanced compensation referred to in clause (b) of section 145A . The provision of section 145A provides that any interest received

held that with the insertion of section 56 (2) (viii) , section 145A and section 57(iv) in the Income Tax Act, 1961 by the Finance

Form 3CD for valuation of inventory as per section 145A of the Act and completely overlooking/ ignoring the corresponding figure of "decrease in profit