Supreme Court · 1996 INSC 1044 · Decided 12 September 1996
Bikram Singh and ORS. v. The Land Acquisition Collector and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1044 · [1996] SUPP. 6 S.C.R. 214
- Case number
- CIVIL APPEAL No. 12497/1996
- Decided
- 12 September 1996
- Bench
- K. RAMASWAMY, FAIZAN UDDIN, G.B. PATTANAIK (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Land Acquisition Act Section 28, 31, 34; Income Tax Act Section 4, 5, 194
Headnote
Income Tax Act, 1961 : Sections 4,5, 194-A-lnterest received as income on the delayed pay­ C ment of compensation detennined under S.28 or 31 of Land Acquisition Act-Held : It is revenue receipt exigible to tax under S.4-S.194A not applicable as it relates to deduction of tax at source. D E F received as income on the delayed payment of compensation-ls a revenue receipt exigible to tax under S.4 of the Income Tax Act, 1961. Dr. Sham/al Nanlla v. Commissioner of Income tax, Jamnm, 53 ITR 151; TMK Gvoindaraju Chetty v. Commissioner of Income-tax, Madras, 66 ITR 465; Rama Rai
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