Case Law Details
Case Name : ITO Vs. Smt. Girijakumari M (ITAT Cochin)
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 upon negotiated sale agreement. The Assessing Officer has allowed the claim of the assessee for deduction Please become a Premium member. If you are already a Premium member, login here to access the full content.
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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