Sandeep Vs ITO (ITAT Delhi)
Case ke facts
Ye case Sandeep ka tha. Usko land acquisition ke kaaran extra compensation mila aur uspe Section 28 ke tahat interest diya gaya.
Mudda (Issue)
Kya Section 28 ke interest pe tax lagega ya woh exempt hai?
Faisla (Held)
ITAT ne decide kiya ki yeh interest, enhanced compensation ka part hai aur Section 10(37) ke under exempt hai.
Practical takeaway
Agar aapko land acquisition mein Section 28 ka interest mile to usse exempt income declare karo. Return file karte waqt Section 10(37) ka claim jaroor 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.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-20.