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Kishorbhai Nathabhai Makani Vs ITO (ITAT Rajkot)

ITAT RajkotIncome TaxSection 28 (Land Acquisition Act), Section 10(37)AY 2016-17Faisla: Assessee ke favour mein

Case ke facts

Assessee ko land acquisition ke case mein interest mila. Department ne interest ko alag treat kiya.

Mudda (Issue)

Kya Land Acquisition Act ka Section 28 interest, compensation ka part hai aur Section 10(37) exemption milega?

Faisla (Held)

Tribunal ne bola ki Section 28 ka interest bhi compensation ka part hai, isliye Section 10(37) ki exemption milegi.

Practical takeaway

Agar aapko land acquisition mein Section 28 ka interest mila hai, to usko bhi compensation ka part treat karo aur exemption claim karo.

Original report: taxguru.in

Aapke case mein bhi aisa hi mudda hai?

CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.

Income tax notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-16.

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