Browse Tax Judgements
Showing 1–7 of 7 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…
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…
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…