Cit vs ghanshyam huf

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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 … 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.

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

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 … 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 … how do you look up browsing history

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

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, … 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 ... 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 … phone case with grip holder

Interest on enhanced compensation under Land Acquisition Act

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 … 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. how do you look up arrest recordsWebAug 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)]. how do you look up company information

"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 … " - Cit vs ghanshyam huf

Cit vs ghanshyam huf

Interest on enhanced compensation on compulsory acquisition …

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 … 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 …

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WebAug 28, 2024 · The CIT (A) referred to the decision of the Apex Court in the case of Ghanshyam (HUF) and relying on the same held that as per the said decision, interest … 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 …

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 … WebOct 29, 2024 · The reason as mentioned in the explanatory memorandum to FA – 2009 is different & not superseding the ratio drawn in CIT Vs Ghanshyam (HUF). Amendment by FA-2009 has just changed the method of taxability of interest on compensation from year wise accrual to year of receipt. In absence of any further specific …

WebIn these circumstances the decisions of the Hon'ble Supreme Court in the case of CIT vs. Ghanshyam (HUF) (Supra) and CIT Rajkot Vs. Govindbhai Mamaiya are not applicable …

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 …

WebKamla 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. … how do you look up archived orders on amazonWebNov 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 ... phone case with handle strapWebJul 16, 2009 · The controversy in the present batch of civil appeals pertainsto the interpretation of Section 45(5)of the Income-tax Act, 1961,as it stood prior to 1.4.2004. … phone case with hotspot holderWebThe 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 ... phone case with hip clipWebIn 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 ... phone case with holding strapWebMar 12, 2024 · {CIT Vs Ghanshyam Das Mukim (1979) 118 ITR 930 (Punj & Har)} – An HUF is created if there exist a valid will. E. Creation of HUF by Partition of a larger Hindu … how do you look up copyrightWebSep 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 … phone case with headphone holder