Browse Tax Judgements
Showing 1–3 of 3 judgements · Browse by section & bench
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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…
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…