Supreme Court · 1964 INSC 114 · Decided 9 April 1964
DR. Shamlal Narula v. Commissioner of Income-Tax, Punjab
- Court
- Supreme Court of India
- Citation
- 1964 INSC 114 · [1964] 7 S.C.R. 668
- Case number
- CIVIL APPEAL No. 503/1963
- Decided
- 9 April 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Land Acquisition Act Section 34; Income Tax Act
Headnote
9 668 SUPREME COURT REPORTS (1964] DR. SHAMLAL NARULA v. COMMISSIONER OF INCOME-TAX, PUNJAB (K. SUBBA RAO, J.C. SHAH ANDS. M. SIKRI, JJ.J Income Tax-Land acquired-Award made. by Collector­ Interest on compensation awarded-If interest amounted to a part of compensation-Indian Income-tax Act, the appellant received Rs. 2,81,822/c, which included a sum of Rs. 48,660/- as interest upto the date of the award. The Income-tax Officer included Rs. 48,660/- (the said interest) in the total income of the appellant on the ground that the said amount was not a capital receipt. The matter went
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