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Cit vs 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 ... 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 …

Interest on Enhanced Compensation u/s 28 of Land Acquisition …

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 … 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), … high highway movie dvd https://bioforcene.com

CIT v. Govindbhai Mamaiya (2014) 367 ITR 498/109 DTR 65/271 …

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. … 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), ... 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 … how i put password

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

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Cit vs ghanshyam huf

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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 … 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 …

Cit vs ghanshyam huf

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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 …

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 … 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.

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 … 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 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. …

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 … how i put vacation mode on ebayWebOn 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 ... high hiiWebJul 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 … how i put google on my taskbarWebIn 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 … how i put makeup by stepsWebMar 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 … how i put on muscle mass with type 2 diabetesWebMay 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 … how ipv6 addresses are representedWebAggrieved, 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. high hilden close