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Case Law Details

Case Name : Jagan Nath Prasad & Sons Vs Income Tax Officer (ITAT Delhi)
Related Assessment Year : 2010-11
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Brief Fact of the Case

The assessee has an agricultural land. During A.Y. 2010-11, M/s Indian Oil Coproration Ltd, had laid down the underground pipe-line. The Land of the assessee was in the way of pipe line to be laid down. For digging of land and laying the pipe-line, the Indian Oil Corporation Ltd. had paid Rs. 4,75,980/- to the assessee which was considered to be a capital in nature. However, the A.O. did not find merit in the submissions of the assessee and made the addition treating the said amount as r

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2 Comments

  1. Himanshu desai says:

    Respected sir,
    There is a transmission line made by powergrid. I am from surat. Powergrid is going to give compensation for damages of land. This compensation is for devaluation of land price.we want to know is there any tax on this compensation?
    Thanks

  2. s sankar says:

    Dear sir,
    please let me know where we can get the gross annual value certificate and fair rent certificate so as to submit the same to the competent authority for claiming rebate under sec 24 of IT ACT FOR rural area.(village)

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