Cit vs ghanshyam huf

WebJul 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), … 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 ...

Interest on enhanced compensation is not taxable under the Land ...

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 … 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 … philhealth table of contribution https://annapolisartshop.com

Kamla Devi, Hisar vs Ito,Ward-5, Hisar on 21 September, 2024

WebIn 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 ... Webcit vs ghanshyam huf 315 itr 1 sc. H: Seeking grant of bail - the alleged manner and method of commission of... H: Cancellation of registration of petitioner - since the … WebOct 31, 2024 · Ghanshyam Dass (HUF) reported in 315 ITR 1 further affirmed in CIT vs. Govindbhai Mamaiya reported in 367 ITR 498 (SC) wherein it has been held that the … philhealth table june 2022

Sh. Ganesh Dass Mehta, Sirsa v. Pr. CIT, Hisar - Casemine

Category:IT : Interest paid on enhanced compensation - Blogger

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Cit vs ghanshyam huf

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

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 … WebHUF of his son, his wife & minor children . For avoiding the clutches of sec 64 (1)(vi) such gifts better be avoided {CIT Vs Smt. T. Suryamani Kothavalsala (2003) 263 ITR 271} {CIT Vs S.N. Malhotra (1989) 178 ITR 380 (Cal)}3 • HUF can accept gifts from relations who may not be the member of the family.

Cit vs ghanshyam huf

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WebIn 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 … 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, …

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 … 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 …

WebThe Ld.CIT(A) has considered all the judgments mentioned in the present grounds of Appeal and since the judgment of Hon'ble Supreme Court in the case of Hari Singh & Ors … 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 ...

WebJul 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 … philhealth tagaytayWebJul 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 … philhealth tacloban contact numberWebKamla Devi, Hisar vs Ito,Ward-5, Hisar on 21 September, 2024 Change context size Current ITA No.1418/Del/2024 (i) Decision of the Hon'ble Supreme Court in the case of CIT v. … philhealth table 2024WebAggrieved, 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. philhealth table of contribution 2023WebCIT 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 … philhealth taclobanWebJun 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 … philhealth table of contribution 2020WebFeb 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 … philhealth table of contribution 2019