Browse Tax Judgements
Showing 1–3 of 3 judgements · Browse by section & bench
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Sh. Rajesh Sahu Vs. Assessing Officer
The assessee received interest of Rs. 3,97,56,460/- on enhanced compensation from HUDA after the compulsory acquisition of his agricultural land. The Assessing Officer (AO) assessed the interest as exempt under section 10(37) of the Income-…
Sh. Umed Singh Vs. PCIT
The assessee, Sh. Umed Singh, received enhanced compensation of Rs. 6,86,17,767/- including interest of Rs. 3,97,56,460/- under section 28 of the Land Acquisition Act, 1894, following the compulsory acquisition of his agricultural land by t…
Sh. Mahender Malik Vs. Income Tax Officer, Ward-1, Hisar
The assessee, Sh. Mahender Malik, received interest of Rs. 3,97,56,460/- on enhanced compensation from HUDA after the compulsory acquisition of his agricultural land. TDS amounting to Rs. 39,75,646/- @ 10% was also deducted. The assessee cl…