That compensation towards monetary rent for alternate accommodation received from builder for facing hardship on vacating the flat for redevelopment is a capital receipt and not taxable even if the assessee did not utilize the compensation and adjusted and lived with his parents. (Ajay Parasmal Kothari v. ITO – ITA No. 2823/MUM/2022) A.Y.2013-14 dt.03-04-2023 following precedent in the case of Smt. Delilah Raj Mansukhani v. ITO-ITA No.3526/ MUM/2017 dt.29-01-2021) That benami proceedings against Ex Minister of Delhi Satyender Jain quashed by HC as SC had ruled that 2016 amendments to Benami Act are not retrospective. (Jaladi Prasuna v. Union of India* - 143 taxmann.com 188 (Delhi) dt. OCTOBER 10, 2022). .......