Browse Tax Judgements
Showing 1–5 of 5 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. 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…
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…