Browse Tax Judgements
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Braham Dutt Vashist vs Income Tax Officer, Ward-1(3), Gurgaon-122001
ITA No. 170/Del/2026Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2014-15
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…
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Shastri Lal Vs Income Tax Officer, Ward-4(1), Gurgaon
ITA No. 3918/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘SMC’, NEW DELHI2 Jan 2025
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…
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