Cit vs ghanshyam huf

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August undefined, 2024

WebFeb 8, 2011 · ...CIT Vs. Ghanshyam (HUF) (SC), reported as 315 ITR 1 and other decisions. The Assessing Officer held that the said interest should be taxable in the … WebApr 12, 2024 · The CIT(A) dismissed the appeal of the assessee. 5. The Ld. AR submitted that the Hon’ble Supreme Court in case of CIT Vs. Ghanshyam Das (HUF) 315 ITR 1, …

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WebManjeet Singh HUF Vs CIT of CWP No 15506 of 2013 dated 14.01.2014, Naresh Kumar Jain and others Vs State of Haryana ... been considered by the Hon'ble Supreme Court … WebMay 14, 2024 · The assessee’s land was acquired by the Government of Haryana and Land Acquisition Collector had announced award on 16.07.2007 fixing the market value of the … greek statue of discus thrower

Commr.Of I.T.Faridabad vs Ghanshyam (Huf) on 16 July, …

WebJun 19, 2024 · During the arguments before us, the ld. AR argued that the issue before us stands covered by the orders of the higher Courts, Coordinate Benches mentioned … WebJul 10, 2024 · The Ld. CIT(A) confirmed the action of the Assessing Officer. 5. The Ld. counsel for the assessee read the decision of the Hon’ble Supreme Court in the case of CIT vs.Ghanshyam (HUF) (2009) 182 Taxman 368 (SC) and argued that the amount received by the assessee is under section 28 of the Land Acquisition Act, 1894 and not u/s 34 of … WebApex Court in the case of CIT Vs. Ghanshyam(HUF), 315 ITR 1 (SC) in support of its above contention. The AO dismissed . ITA No.1591/Chd/2024 A.Y. 2010-11 4 the contention of the assessee stating that the issue of taxability of interest on enhanced compensation was now covered by the amended provisions of sections 56(2)(viii), ... flower delivery long island city ny

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ITA NO. 5084. ITO VS. GIRISH KUMAR - taxguru.in

WebCIT Vs Ghanshyam (HUF) 5. Bharat Earth Movers Vs CIT (2000) 245 ITR 428 (SC) 1. Grace Collis and others Vs CIT (2001) 248 ITR 323 (SC) 2. CIT Vs Madras Auto Services Ltd. (1998) 233 ITR 468 SC 3. CIT Vs National … WebAggrieved, the assessee preferred an appeal to the CIT(A). In the appellate proceedings before CIT(A) it was contended that the Supreme Court has in CIT vs. Ghanshyam Dass (HUF) [2009] 315 ITR 1 held interest on enhanced compensation to be a part of compensation and therefore the same is exempt u/s. 10(37) of the Act. flower delivery long island new yorkWebIn CIT Ghanshyam (HUF) [2009] 8 SCC 412, Interest earned under section 28 of the Land Acquisition Act,which is on enhanced compensation, ... Following its earlier decision in Ghanshyam (HUF), the Supreme Court held that the interest received under section 28 of the Land Acquisition Act, 1894, on the enhanced income was to be taxed in the year ... greek statues had color

"WebMay 14, 2024 · 12. In Bikram Singh vs. Land Acquisition Collector (1996) 89 taxmann 119 (SC) three judges bench decisions dated September 12, 1996 considered the provisions of Section 2 (28A) of the income tax act and defined the meaning of the interest.The issue before the court was whether interest received on amount of compensation Under the … " - Cit vs ghanshyam huf

Cit vs ghanshyam huf

Interest on enhanced compensation on compulsory acquisition …

WebSep 30, 2024 · It is observed that the Hon’ble Supreme Court in the case of CIT v/s Ghanshyam (HUF) 315 ITR 1 has held that interest paid on the excess amount, u/s 28 … WebMay 19, 2024 · AfterGhanshyam (HUF> [2009] 315 ITR 1 (SC), it was settled thatinterest received on compensation or enhanced compensation under section 28 of Land …

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WebApr 10, 2024 · Ghanshyam (HUF) (2009) 182 Taxman 368, wherein it was held that interest under section 28 of the Act of 1894 is part of the amount of compensation whereas … WebOn the facts and circumstances of the case, and with due respect to the decision relied by the CIT(A), appellant would like to rely upon the decision of Hon. Supreme Court in the case of CIT Vs Ghanshyam 4 ITA No.168/PUN/2016, A.Y. 2011-12 (HUF) (2009) 315 ITR-1(SC), dt.16-07-2009, which is logically as well as with reference to the scheme of ...

WebNov 8, 2024 · Placing rejoinder to the above, the ld. AR again drew our attention to the copy of the order of ITAT Delhi ‘F’ Bench in the case of Ram Kishan (supra) and submitted that in this order, the Tribunal has considered lead judgement of the Hon’ble Supreme Court in the case CIT vs. Ghanshyam (HUF) (supra) as well as the judgement of the Hon ... WebSep 27, 2024 · CIT vs. Chet Ram (HUF) S. 45 (5): Enhanced compensation and interest thereon under an interim order passed by the High Court in pending appeals relating to land acquisition matter are liable to be assessed for income tax …

WebMay 17, 2024 · In our considered view, the findings of the Ld. CIT (A) are based on the ratio laid down by the Hon’ble Supreme Court in the case of Ganshyam HUF (supra) and the … WebMar 18, 2024 · The Ld. AR submitted that Hon’ble Supreme Court in case of CIT vs. Ghansyam HUF (supra) held that interest awarded u/s 28 of the Land Acquisition Act is …

WebJul 16, 2009 · Commissioner Of Income Tax, Faridabad v. Ghanshyam (Huf) . S.H Kapadia, J.— Delay condoned. Leave granted. The controversy in the present batch of …

WebThe said issue has been considered by the Hon'ble Supreme Court in the case of CIT Vs. Ghanshyam HUF 315 ITR 1 held that the interest paid on the excess amount u/s 28 of Land Acquisition Act, 1894, depends upon a claim by the person whose land is acquired, where as interest u/s 34 of Land Acquisition Act is for delay in making payment. Interest ... flower delivery long jettyWebJul 12, 2024 · “curious case of ghanshyam huf: Another question, which arises for anybody’s concern is Hon’ble Aprex Court in the case of CIT v. Ghanshyam (HUF), … flower delivery longridgeWebIn CIT Ghanshyam (HUF) [2009] 8 SCC 412, Interest earned under section 28 of the Land Acquisition Act,which is on enhanced compensation, ... Following its earlier decision in … flower delivery longmeadow maWebAug 11, 2015 · [ITO vs. Amarlal (2007) 14 SOT 239 (Del-Trib)] Interest received on delayed payment of compensation is determined and taxable under the head income from other sources on year to year basis. [CIT v Ghanshyam (HUF) (2009) 315 ITR 1 (SC)]. flower delivery longview washingtonWebJul 12, 2024 · In Rama Bai vs CIT, (1990) 181 ITR 400 (SC), dt. 8/11/1989, case of AY 1967-68-69, it is has held that – arrears of interest computed on delayed or enhanced … flower delivery long beach msWebOct 12, 2024 · The CIT(A) followed the decision of the Hon’ble Supreme Court in the case of Ghanshyam (HUF) (supra) in coming to the above conclusion and further held that the provisions of section 57(iv) r.w.s. 56(2)(viii) r.w.s. 145A(b) of the Act were not applicable for interest on enhanced compensation as such interest was in the nature of enhanced ... greek statues male faceWebJul 9, 2024 · Chet Ram (HUF) dated 12.9.2024 in Civil Appeal No.13053/2024 wherein also the Hon’ble Supreme Court has again reiterated the proposition laid down in the case of … flower delivery long island same day