Browse Tax Judgements
Showing 1–18 of 18 judgements · Browse by section & bench
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Satender Kumar vs Income Tax Officer, Ward-28(1), New Delhi-110001
The assessee received interest of Rs. 3,97,56,460/- on enhanced compensation from HUDA after the compulsory acquisition of his agricultural land. The assessee claimed the said interest as exempt under Section 10(37) of the Income Tax Act, 1…
Braham Dutt Vashist vs Income Tax Officer, Ward-1(3), Gurgaon-122001
The assessee received interest of Rs. 3,97,56,460/- on enhanced compensation from HUDA after the compulsory acquisition of his agricultural land. The assessee claimed the said interest as exempt under Section 10(37) of the Income Tax Act, 1…
Ramavtar vs Income Tax 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 assessee claimed this interest as exempt under Section 10(37) of the Income Tax Act. The A…
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. Daulat Ram vs. Income Tax Officer, Rewari (JAO)
The assessee’s appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-1, Mumbai’s DIN and order no. ITBA/APL/S/250/2024-25/1070559701(1), dated 22.11.2024 involving proceedings under section…
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…
Sandeep Kumar vs. Income Tax Officer, Ward 4(1)
This appeal by the assessee, Sandeep Kumar, is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 28.08.2024, for the assessment year 2019-20. The assessee has assailed the …
Vimla Devi Thakran Vs. Income Tax Officer
The case involves Vimla Devi Thakran, who received interest of Rs. 3,97,56,460/- on enhanced compensation from HUDA after the compulsory acquisition of her agricultural land. TDS amounting to Rs. 39,75,646/- @ 10% was also deducted. The ass…
Sh. Mange Ram Vs. Pr. Commissioner of Income Tax, Faridabad
The case pertains to the appeal of Sh. Mange Ram against the order of the Principal Commissioner of Income Tax (PCIT), Faridabad, dated 04.12.2023, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961. The sole iss…
Sh. Mahender vs. Income Tax Officer, Ward-1, Hisar
The case pertains to the assessment year 2020-21, involving the correctness of the assessing authority's action in assessing the interest component of land acquisition compensation under section 28 of the Land Acquisition Act, 1894, while i…
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…
Lakhi Ram Vs Income Tax Officer
Lakhi Ram, the assessee, received interest of Rs. 3,97,56,460/- on enhanced compensation from HUDA after the compulsory acquisition of his agricultural land. The assessee claimed this interest as exempt under section 10(37) of the Income Ta…
Shri Jagpal Vs. The PCIT
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…
Kanta Rani Yadav Vs. The P.C.I.T
The assessee, Kanta Rani Yadav, received interest amounting to Rs. 34,40,660/- under Section 28 of the Land Acquisition Act, 1894 on enhanced compensation for the acquisition of agricultural land. The assessee claimed this interest as exemp…
Vaishno Industries Vs Income Tax Officer
The case pertains to the assessment of the interest component of land acquisition compensation received by Vaishno Industries under Section 28 of the Land Acquisition Act, 1894. The interest was assessed as income from 'other sources' by th…
Dilbag Singh vs Income Tax Officer, Rohtak
The case pertains to the assessment of the interest component of land acquisition compensation received by the assessee, Dilbag Singh, under section 28 of the Land Acquisition Act, 1894. The interest was received as part of enhanced compens…
Shastri Lal Vs Income Tax Officer, Ward-4(1), Gurgaon
The case revolves around the assessment of the interest component of land acquisition compensation received by the assessee, Shastri Lal, under section 28 of the Land Acquisition Act, 1894. The Income Tax Officer assessed this interest as i…
Anil Kumar Bhatia Vs Income Tax Officer
The case revolves around the taxability of interest received by Anil Kumar Bhatia under Section 28 of the Land Acquisition Act, 1894, as part of enhanced compensation for the compulsory acquisition of his agricultural land. The Assessing Of…