Sections 120, 122 (5A), 131, 170 and 171 Compensation on payment by delay of return of compensation, whether receipt of capital / receipt of receipts / commissioner (appeal) found that payment on delay of payment of compensation. The refund of the amount paid was a capital receipt, while the appellant's department claimed that it was a revenue tax approved under section 120 of the Income Tax Ordinance, 2001 was amended under section 122 (5A) of the ordinance. , On the basis that the delayed payment was a payment received. Income tax was not declared as income, because it faced income discrimination, as a result a sum was added to the total income commissioner (appeal) on appeal and the commissioner ( Appeal) The department is upset against the order of dispute. It was the assessee's assertion that any loss / remuneration / interest etc., capital receipts were not taxable. The department acknowledged that the payment of late payment was compensated. The nature of the receipt question. Or about expenditures, such as capital or revenue, was a very complex matter, requiring a minute examination order with instructions that the Internal Revenue Officer would take up the matter after it was taken. Can decide the matter. Consider the law on this topic \ r \ n
