Supreme Court · 2009 INSC 913 · Decided 16 July 2009
Commissioner of Income-Tax, Faridabad v. Ghanshyam (Huf)
- Court
- Supreme Court of India
- Citation
- 2009 INSC 913 · [2009] 10 S.C.R. 1025
- Case number
- CIVIL APPEAL No. 4401/2009
- Decided
- 16 July 2009
- Bench
- S.H. KAPADIA, AFTAB ALAM (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Land Acquisition Act Section 23(1), 23(1A), 23(2), 28, 34; Income Tax Act Section 45(5)
Headnote
1025 COMMISSIONER OF INCOME-TAX, FARIDABAD v. GHANSHYAM (HUF) (Civil Appeal No. 4401 of 2009) JULY 16, 2009 [S.H. KAPADIA AND AFTAB ALAM, JJ.) Income Tax Act, 1961: A B Sections 2(47), 45, 155 ~ Compensation towards land c acquisition - Enhanced compensation and interest thereon awarded by the was in dispute in first appeal - Tribunal 0 upheld the order of CIT (Appeals) - High Court held that when the State is in appeal against the enhanced compensation and interest thereon the receipt of additional compensation and interest thereon was not taxable - On appeal, Held: The year in which
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