Cit vs ghanshyam huf

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 … 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 …

Cit v. Girish Kumar Income Tax Appellate Tribunal Judgment

WebJul 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 … 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 ... how do insulated tools prevent electric shock https://louecrawford.com

Hindu Undivided Family Under - Voice of CA

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 ... how do insulin and glucagon work

Interest on Enhanced Compensation u/s 28 of Land Acquisition

Category:Interest on compulsory acquisition of land u/s 28 of Land

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Cit vs ghanshyam huf

Tax on Interest on enhanced compensation arising on ... - TaxGuru

WebMar 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 … 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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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 … 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), …

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), ... 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 …

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 …

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 …

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 … how do insulin injections workWebSep 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 do insulin pens workWebcit 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 … how much plat is khora prime worthWebMay 19, 2024 · AfterGhanshyam (HUF> [2009] 315 ITR 1 (SC), it was settled thatinterest received on compensation or enhanced compensation under section 28 of Land … how much plastics in the oceanWebAug 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 … how much plastic water bottles are wastedhow much plat is gara prime worthWebApr 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, … how much platelets is normal