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Case Law Details

Case Name : Satbir & Ors. Vs ITO (ITAT Chandigarh)
Related Assessment Year : 2007-08 to 2009-10
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Satbir & Ors. Vs ITO (ITAT Chandigarh)

Capital gains–Interest on enhanced compensation arising on compulsory acquisition of agricultural land–Taxability

Interest earned under section 28 of Land Acquisition Act, 1894, which is on enhanced compensation, is treated as an accretion to the value and therefore, is part of the enhance

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