Browse Tax Judgements
Showing 1–2 of 2 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
Sh. Umed Singh Vs. PCIT
ITA No.2894/Del/2024Income Tax Appellate Tribunal, Delhi Bench25 Mar 2025
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…
Read summary
Shri Jagpal Vs. The PCIT
ITA No. 2092/DEL/2024Income Tax Appellate Tribunal, Delhi ‘C’ Bench16 Jan 2026
The assessee, Shri Jagpal, received interest of Rs 82,88,672/- under Section 28 of the Land Acquisition Act, 1984 during the year on enhanced compensation for the acquisition of land. The assessee claimed this interest as exempt in its retu…
Read summary