Case Law Details
Case Name : ITO Vs. Smt. Girijakumari M (ITAT Cochin)
Appeal Number : ITA No. 236/Coch/2018
Date of Judgement/Order : 10/10/2018
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Cochin
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ITO Vs Girijakumari M (ITAT Cochin)
The assessee’s 70 cents of land at Vizhinjam Village was notified for compulsory acquisition by Government of Kerala for developing Vizhinjam International Seaport. Though the acquisition proceedings were taken under the Land Acquisition Act, the final price was fixed
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assessee s property compulasry aquired by muncipal corporation whether it is exempy u/s 10(37) of the income tax act.1961