Supreme Court · 1986 INSC 152 · Decided 29 July 1986
Commissioner of Income-Tax, West Bengal-Ii, Calcutta v. Hindustan Housing & Land Development Trust Limited
- Court
- Supreme Court of India
- Citation
- 1986 INSC 152 · [1986] 3 S.C.R. 390
- Case number
- CIVIL APPEAL No. 1126/1974
- Decided
- 29 July 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4(1)(b)(i)
Headnote
OF INCOME-TAX, WEST BENGAL-II, CALCUTTA v. B HINDUSTAN HOUSING & LAND DEVELOPMENT c D E F G H TRUST LIMITED JULY 29, 1986 (R.S. PATHAK AND SABYASACHI MUKHARJI, JJ.} Income-tax Act, 1922 s. 4(1)(b)(i)/lncome-tax Act, 1961: s. 5( l)(b)-Acquisition of /and-Additional compensation hitrator's award made on July 29, 1955 enhancing the original amount of compensation the Government deposited the extra amount, which the assessee was permitted to withdraw on May 9, 1956 on furnishing security. During the assessment proceedings for the relevant assessment year the Income-tax
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