Disputed enhanced compensation isn't taxable in year of receipt if dispute is pending in Court

IT : The question of bringing to tax under Section 45 (5) (b) of the Act the enhanced compensation received by the Assessee during the relevant previous year by furnishing bank guarantee will have to await the final decision in the appellate proceedings emanating from the order of the ADJ in the proceedings under Section 31 (2) LA Act. Question of assessing to tax the interest received by the assessee on enhanced compensation in the same year in which the enhanced compensation is received will a