Supreme Court · 1967 INSC 110 · Decided 17 April 1967
T. N. K. Govindarajulu Chetty v. Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1967 INSC 110 · [1967] 3 S.C.R. 653
- Case number
- CIVIL APPEAL No. 1425/1966
- Decided
- 17 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Land Acquisition Act Section 28, 34; Income Tax Act
Headnote
CHETTY v. COMMISSIONER OF INCOME· TAX, MADRAS April 17, 1967 B [J. C. SHAH, S. M. SIKRI AND V. R.AMAsWAMI, JJ.) c D E F G H Income-tax Act, 1922(11 of 1922)-Interest on compensatwn for property acquired-If taxable. The assessees were offered compensation and interest on the Requisitioned Land (Continuance of Powers) Act. The Requisition Act provided that compensation payable shall be determined in accordance with the provisions of s. 19 of the Defence of India Act and the rules thereunder, but neither s. 19 nor the Rules. provided that interes1 shall be paid on the
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