Exemption u/s 10(37) - compulsorily acquired of land - merely ...

Case Laws Income Tax

March 19, 2017

Exemption u/s 10(37) - compulsorily acquired of land - merely because the assessee to avoid litigation entered into negotiations and settled the final compensation would not alter the character of acquisition which remains compulsory - benefit of exemption allowed - SC

View Source

← Previous Next →

Exemption u/s 10(37) - compulsorily acquired of land - merely ...

Case Laws Income Tax

March 19, 2017

You may also like:

Nature of land - capital gain on sale of land - exemption u/s 10(37) - assessee's agricultural land was compulsorily acquired by following entire procedure prescribed...

Exemption u/s 10(37) - Assessee has received compensation on compulsory acquisition of urban agricultural land - Once sufficient material is placed that land was...

Long term capital gain (LTCG) - compulsory acquisition of land - the said land owned by the assessee is an agricultural land and was used for the purpose of agriculture...

Benefit of exemption claimed u/s 10(37) - compulsory acquisition of agricultural land - Since the land of the assessee is situated in the municipality as per the...

Nature of land sold - Gain earned on sale of land/acquisition - the Tribunal held that since the land was rural agricultural land compulsorily acquired by the...

Exemption u/s 10(37) - impugned land was acquired by executing a sale deed in favour of Vizhinjam International Seaport - the entire procedure prescribed under the Land...

Deduction u/s 10(37) - sale of agricultural land - the land was agricultural land and was being used for agricultural operations prior to the date of acquisition during...

Exemption 10(37) - acquisition of the urban agricultural land as a compulsory acquisition - - merely because the sale price was fixed through a negotiated settlement,...

Exemption u/s 10(37) - agricultural land - Merely because the assessee was not residing close to the land or was also pursuing some other business would not by itself be...

Assessee's claim for exemption u/s 10(35) was rejected by CPC while processing return u/s 143(1)(a), which attained finality as assessee failed to challenge it before...

Exemption u/s 10(37) - the entire procedure prescribed under the Land Acquisition Act was followed, only price was fixed upon a negotiated settlement - benefit of...

Exemption u/s 10(37) - Merely because the assessee was not residing close to the land or was also pursuing some other business would not by itself be sufficient to hold...

Benefit of section 10(37) - “gair mumkin” lands - scope of the agriculture land - in view of the irrigation facilities available, and the benefit of section 10(37) of...

Receipt of interest on enhanced compensation - Income from other sources - the interest received by the assessee u/s 28 of the Land Acquisition Act, 1984 on enhanced...

Claim of exemption u/s 10(37) - it was a case of compulsory acquisition of land for which the SMC under the instruction of Government of Gujarat for which the SMC has...

Quick Updates: