Cit vs ghanshyam huf

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August undefined, 2024

WebKamla Devi, Hisar vs Ito,Ward-5, Hisar on 21 September, 2024 Change context size Current ITA No.1418/Del/2024 (i) Decision of the Hon'ble Supreme Court in the case of CIT v. … WebOn the facts and circumstances of the case, and with due respect to the decision relied by the CIT(A), appellant would like to rely upon the decision of Hon. Supreme Court in the case of CIT Vs Ghanshyam 4 ITA No.168/PUN/2016, A.Y. 2011-12 (HUF) (2009) 315 ITR-1(SC), dt.16-07-2009, which is logically as well as with reference to the scheme of ...

Section 194A TDS not deductible on Interest on Enhanced …

WebIn CIT Ghanshyam (HUF) [2009] 8 SCC 412, Interest earned under section 28 of the Land Acquisition Act,which is on enhanced compensation, ... Following its earlier decision in Ghanshyam (HUF), the Supreme Court held that the interest received under section 28 of the Land Acquisition Act, 1894, on the enhanced income was to be taxed in the year ... WebOct 31, 2024 · Ghanshyam Dass (HUF) reported in 315 ITR 1 further affirmed in CIT vs. Govindbhai Mamaiya reported in 367 ITR 498 (SC) wherein it has been held that the … crystal geyser alpine

Hindu Undivided Family Under - Voice of CA

WebMar 18, 2024 · The Ld. AR submitted that Hon’ble Supreme Court in case of CIT vs. Ghansyam HUF (supra) held that interest awarded u/s 28 of the Land Acquisition Act is … WebCIT Vs Ghanshyam (HUF) 5. Bharat Earth Movers Vs CIT (2000) 245 ITR 428 (SC) 1. Grace Collis and others Vs CIT (2001) 248 ITR 323 (SC) 2. CIT Vs Madras Auto Services Ltd. (1998) 233 ITR 468 SC 3. CIT Vs National … WebJul 16, 2009 · Commissioner Of Income Tax, Faridabad v. Ghanshyam (Huf) . S.H Kapadia, J.— Delay condoned. Leave granted. The controversy in the present batch of … dwell flex login

Commr.Of I.T.Faridabad vs Ghanshyam (Huf) on 16 July, 2009

Interest on enhanced compensation is not taxable under the Land ...

WebAggrieved, the assessee preferred an appeal to the CIT(A). In the appellate proceedings before CIT(A) it was contended that the Supreme Court has in CIT vs. Ghanshyam Dass (HUF) [2009] 315 ITR 1 held interest on enhanced compensation to be a part of compensation and therefore the same is exempt u/s. 10(37) of the Act. WebMay 19, 2024 · AfterGhanshyam (HUF> [2009] 315 ITR 1 (SC), it was settled thatinterest received on compensation or enhanced compensation under section 28 of Land … crystalgeyseraswWebMar 12, 2024 · {CIT Vs Ghanshyam Das Mukim (1979) 118 ITR 930 (Punj & Har)} – An HUF is created if there exist a valid will. E. Creation of HUF by Partition of a larger Hindu … crystal geyser alpine spring water redit

"WebJul 12, 2024 · In Rama Bai vs CIT, (1990) 181 ITR 400 (SC), dt. 8/11/1989, case of AY 1967-68-69, it is has held that – arrears of interest computed on delayed or enhanced … " - Cit vs ghanshyam huf

Cit vs ghanshyam huf

WebIn these circumstances the decisions of the Hon'ble Supreme Court in the case of CIT vs. Ghanshyam (HUF) (Supra) and CIT Rajkot Vs. Govindbhai Mamaiya are not applicable … WebHUF of his son, his wife & minor children . For avoiding the clutches of sec 64 (1)(vi) such gifts better be avoided {CIT Vs Smt. T. Suryamani Kothavalsala (2003) 263 ITR 271} {CIT Vs S.N. Malhotra (1989) 178 ITR 380 (Cal)}3 • HUF can accept gifts from relations who may not be the member of the family.

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WebSep 30, 2024 · It is observed that the Hon’ble Supreme Court in the case of CIT v/s Ghanshyam (HUF) 315 ITR 1 has held that interest paid on the excess amount, u/s 28 … WebMay 17, 2024 · In our considered view, the findings of the Ld. CIT (A) are based on the ratio laid down by the Hon’ble Supreme Court in the case of Ganshyam HUF (supra) and the …

WebMay 14, 2024 · The assessee’s land was acquired by the Government of Haryana and Land Acquisition Collector had announced award on 16.07.2007 fixing the market value of the …

WebMay 14, 2024 · 12. In Bikram Singh vs. Land Acquisition Collector (1996) 89 taxmann 119 (SC) three judges bench decisions dated September 12, 1996 considered the provisions of Section 2 (28A) of the income tax act and defined the meaning of the interest.The issue before the court was whether interest received on amount of compensation Under the … WebIn CIT Ghanshyam (HUF) [2009] 8 SCC 412, Interest earned under section 28 of the Land Acquisition Act,which is on enhanced compensation, ... Following its earlier decision in …

WebFeb 8, 2011 · ...CIT Vs. Ghanshyam (HUF) (SC), reported as 315 ITR 1 and other decisions. The Assessing Officer held that the said interest should be taxable in the …

WebJun 19, 2024 · During the arguments before us, the ld. AR argued that the issue before us stands covered by the orders of the higher Courts, Coordinate Benches mentioned … dwell flex online programWebAug 28, 2024 · The CIT (A) referred to the decision of the Apex Court in the case of Ghanshyam (HUF) and relying on the same held that as per the said decision, interest … dwell fora formWebJul 16, 2009 · The controversy in the present batch of civil appeals pertainsto the interpretation of Section 45(5)of the Income-tax Act, 1961,as it stood prior to 1.4.2004. … dwell for pcWebApr 10, 2024 · Ghanshyam (HUF) (2009) 182 Taxman 368, wherein it was held that interest under section 28 of the Act of 1894 is part of the amount of compensation whereas … dwell filing cabinetWebSep 27, 2024 · CIT vs. Chet Ram (HUF) S. 45 (5): Enhanced compensation and interest thereon under an interim order passed by the High Court in pending appeals relating to land acquisition matter are liable to be assessed for income tax … dwelley nflWebApex Court in the case of CIT Vs. Ghanshyam(HUF), 315 ITR 1 (SC) in support of its above contention. The AO dismissed . ITA No.1591/Chd/2024 A.Y. 2010-11 4 the contention of the assessee stating that the issue of taxability of interest on enhanced compensation was now covered by the amended provisions of sections 56(2)(viii), ... crystal geyser alpine spring water deliveryWebThe Ld.CIT(A) has considered all the judgments mentioned in the present grounds of Appeal and since the judgment of Hon'ble Supreme Court in the case of Hari Singh & Ors … dwell fox