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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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Lakhi Ram Vs Income Tax Officer

ITA No. 2028/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’, NEW DELHI5 Jan 2026

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

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Dilbag Singh vs Income Tax Officer, Rohtak

ITA No. 3909/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi2 Jan 2025

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

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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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Anil Kumar Bhatia Vs Income Tax Officer

ITA No. 968/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi1 Jan 2025

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

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