section 28 of land acquisition act

1. Acquisition of Land Act 1967 An Act to consolidate and amend the law relating to the acquisition of land for public works and other public purposes, and for other purposes Part 1 Preliminary 1 Short title This Act may be cited as the Acquisition of Land Act 1967. Compulsory acquisition is the power of government to acquire private rights in land without the willing consent of its owner or occupant in order to benefit society. No company for which any land is acquired under this Part shall be entitled to transfer the said land or any part thereof by sale, mortgage, gift, lease or otherwise except with the previous sanction of the appropriate Government. 6. It takes care of the increase in the value at the rate of 12% per annum. Gujarat Same as that of Maharashtra. As discussed hereinabove, Section 23(1-A) provided for additional amount. Act, the same have to be construed in the manner interpreted by the Hon’ble Supreme Court in Ghanshyam (HUF) (supra). 48/2020-Customs (ADD), Dated: 30.12.2020, Notification  No. In that case, the court drew distinction between the “interest” earned under Section 28 of the Land Acquisition Act and the “interest” which is under Section 34 of the said Act. 4 CAP. Forms of tenure. Taxing the said interest in the year of receipt, was to be read in the context of interest received on compensation or enhanced compensation used u/s 145A(b) only and, therefore, it clearly did not refer to the interest received u/s 28 of the Land Acquisition Act, which had been held by the Apex Court to be in the nature of enhanced compensation in the case of Ghanshyam (HUF) (supra). Hence, the year in which enhanced compensation is received is the year of taxability. Additional Compensation under Section 28-A of Land Acquisition Act 1894 Posted on March 21, 2016April 4, 2017by admin Mr. Justice Mian Saqib Nisar in his judgment has decided the issue regarding entitlement of additional compensation under Section 28-A of Land Acquisition Act 1894 in Civil Appeals No. Section 28 in The Land Acquisition Act, 1894. So also additional amount under Section 23(1-A) and solatium under Section 23(2) of the 1961 Act forms part of enhanced compensation under Section 45 (5) (b) of the 1961 Act. Section 28A in The Land Acquisition Act, 1894. Collector may be directed to pay interest on excess compensation. 7. Interpretation. Definitions 4A.Notes in the text 5. 1 of 1984 shall be deemed to have lapsed in certain cases. 45/2020-Customs, Dated: 30.12.2020, Join Online Certification Courses on GST covering recent changes, ICAI requests FM to extend Income Tax due dates immediately, Extend Income Tax Audit & ITR Due dates for AY 2020-21, Extend date of filing of GSTR 9, GSTR 9C and IT returns, Extend Income Tax, GST, LLP, Company Law due dates, Summary of Important GST Changes Applicable From 01.01.2021. Section Interpretation. Land Acquisition Act 1969. PART I PRELIMINARY 2. Previous enquiry 22 41. 58:01 5 CHAPTER 58:01 LAND ACQUISITION ACT An Act to govern the acquisition of land for public purposes. Income-tax Officer-TDS-1-Surat [2016] 70 com45 (Gujarat) it was concluded that interest awarded under section 28 of Land Acquisition Act, 1894 partook the character of compensation paid by government on compulsory acquisition of assessee’s agricultural land and was, accordingly, eligible for exemption under section 10(37). 2 Definitions The dictionary in schedule 2 defines particular words used in this Act. 5. It conferred unbridled powers to the state to exercise its power of eminent domain without discharging its concurrent responsibilities. 32—Penalty for obstruction. The CIT(A) further noted that although the Hon’ble Jurisdictional High Court had taken a contrary view in the case of Manjit Singh, HUF and Sundar Lal & Another but the Hon’ble Supreme Court had reiterated this aforesaid proposition in the case of Union of India Vs. Hari Singh & Others subsequently. 3 of 2012 ARRANGEMENT OF SECTIONS Sections PART 1—PRELIMINARY 1—Short title. It was pointed out that during assessment proceedings the AO confronted the assessee as to why the interest component be not subjected to tax, to which the assessee submitted that having been received u/s 28 of the Land Acquisition Act,1894, it was in the nature of compensation and thus eligible for exemption u/s 10(37) of the Act. Conversion … Further the CIT(A) stated that the amendment made to the Act by introducing sections 56(2)(viii), 57(iv) and 145A(b) of the Act was for the purpose of mitigating the hardships of the assessee on account of the decision of the Apex Court in the case of Ramabai Vs. CIT(1990) whereby it was held that the arrears of interest computed on the enhanced compensation was to be taxed on accrual basis. Section 24 deals with the validity or lack thereof, of land acquisition proceedings initiated under the now repealed Land Acquisition Act, 1894 ("1894 Act"). Interpretation. The land AcquisitIon Act. The Court clarified that whereas compensation given to the assessee of the land acquired would be income, the enhanced compensation/consideration becomes income by virtue of Section 45(5)(b) of the Income Tax Act. 1 See section 251C of that Act. It includes additional amount under Section 23(1-A) and solatium under Section 23(2) of the said Act. 52. 1. heard the learned counsel for the petitioners and ms. nanda, the learned assistant government pleader for land acquisition.2. Act 486 LAND ACQUISITION ACT 1960 ARRANGEMENT OF SECTIONS Section 1. 13053/2017 wherein also the Hon ‘ble Supreme Court has again reiterated the proposition laid down in the case of Ghanshyam (HUF) (supra), which we find has been further reiterated in the case of Union of India Vs. Hari Singh & others in Civil Appeal No. But as discussed hereinabove, we have to go by the provisions of the 1894 Act which awards “interest” both as an accretion in the value of the lands acquired and interest for undue delay. In view of the same the order passed by the CIT(Appeals) upholding the addition by the AO on account of interest on enhanced compensation is, not sustainable. Section. 4 (2) Section 16(5a)—delete "and in the same way" (3) Section 16—after subsection (5a) insert: (5b) To avoid doubt, a notice under subsection (5a) need not be given to a person in the same way as the notice of intention to acquire land was given to the person. Consequently, even in cases where pending appeal, the court/tribunal/authority before which appeal is pending, permits the claimant to withdraw against security or otherwise the enhanced compensation (which is in dispute), the same is liable to be taxed under Section 45(5) of the 1961 Act. The ratio of the order laid down vide order dated 09/07/2018 in a group of cases in ITA No.1413 to 1437/CHD/2016 would apply mutatismutandis to the core issue of taxability of interest received on enhanced compensation. 1504 of 2017 dated 15.09.2017, as under: “(2) While determining as to whether the compensation paid was for agricultural land or not, the Assessing Officer(s) will keep in mind the provisions of Section 28 of the Land Acquisition Act and the law laid down by this Court in ‘Commissioner of Income Tax, Faridabad V. Ghanshyam (HUF) ‘ [2009 (8) SCC 412] in order to ascertain whether the interest given under the said provision amounts to compensation or not. The said findings given in the case of Ghanshyam (HUF) (supra) have been reiterated by the Hon ‘ble Supreme Court in the case of Govindbhai Mamaiya (Supra) observing as under: “In so far as the second question is concerned, that is also covered by another judgment of this Court in Commissioner of Income Tax, Faridabad Vs. Ghanshyam (HUF) report in (2009) 8 SCC 412, 6 albeit, in favour of the Revenue. Copyright © TaxGuru. Therefore, interest u/s 28 of Land Acquisition Act, 1894 is not covered by the term ‘interest’ under Section 56(2)(viii) and 145 A(b). Whether on the facts and in the circumstances of the case, the Ld. This ground of appeal is allowed.”. 54. In view of the above discussion, these appeals of the assesses are hereby allowed. Income-tax Officer-TDS-1-Surat [2016] 70 com45 (Gujarat) it was concluded that interest awarded under section 28 of Land Acquisition Act, 1894 partook the character of compensation paid by government on compulsory acquisition of assessee’s agricultural land and was, accordingly, eligible for exemption under section … 10(37) or chargeable to tax under head ‘Income from Other Sources’? Definitions. The Ld. An Act to provide for the acquisition of land for public and certain other specified purposes, the assessment of compensation to be made on account of such acquisition and for purposes connected therewith. Our work involves land in all 50 states and the U.S. territories for uses ranging from national parks to military bases to federal courthouses. Therefore, addition made by the AO u/s 56(2) (viii) of the I.T. Previous: Schedule; Next: Schedule; Section 28. In this decision, the Hon’ble Supreme Court held as under :-, ” While determining as to whether the compensation paid was for agricultural land or not, the AOs will keep in mind the provisions of section 28 of the Land Acquisition Act and the law laid down by this court in Commissioner of Income Tax, Faridabad v. Ghanshyam (HUF) (2009 (8) SCC 412) in order to ascertain whether the interest given under the said provisions amounts to compensation or not.”. Our primary work is to acquire real estate by direct condemnation for Congressionally authorized public uses; we also review title to agency purchases of real estate for those same uses. Referring to the facts of the case as find mention in para 6 of the CIT(A)’s order, it was pointed out that the assessee had received enhanced compensation during the year of Rs.6,98,99,901/- with Rs.1,96,55,982/- as principal component and Rs.5,02,43,999/- as interest on the compensation. (1) In this ActÑ ÒCommissionerÓ means the Commissioner of State Lands appointed under section 5 of the State Lands Act; Whether on the facts and in the circumstances of the case the Ld. Aggrieved with the order of CIT(A), Revenue preferred an appeal before Income Tax Appellate Tribunal (ITAT). It is true that “interest” is not compensation. 7—Application (1) This Act applies to and in relation to every acquisition of land authorised by a special Act. Himachal Pradesh. spread over of this interest on accrual basis is not permissible. 2. Previous consent of appropriate government and execution of::tgreclllCnt necessary 22 40. Agreement with appropriate go emment.. 23 42. - (1) Subject to the provision of Part VII of this Act, [appropriate Government] is satisfied, after considering the report, if any, made under section 5A, sub-section (2)], that any particular land is needed for a public 10(37) or chargeable to tax under head ‘Income from Other Sources’? PRELIMINARY: Short title: 1. 69 [ 28A Re-determination of the amount of compensation on the basis of the award of the Court. Short title, extent and commencement. (1) Where an acquiring authority holds an interest in land (in this section called the authority land), an authorised person may, with such other persons as are reasonably necessary, enter upon other land (in this section called the neighbouring land) being land within a distance of 500 metres from the nearest boundary of the authority land, and may temporarily occupy the neighbouring land for so long … Period within which an award shall be made. No disallowance for Marketing Expenses incurred on Issuance of Mobile phones free of cost, Online Process to file ITR by NRI having Interest and Rental income in India, Formation of trust with Charity Commissioner, Interest on Enhanced Compensation u/s 28 of Land Acquisition Act, Interest on Enhanced Compensation u/s 28 of Land Acquisition Act 1894. The matter was carried in appeal before the Ld.CIT(A) who found merit in the claim of the assessee. Further the Jurisdictional ITAT in its recent common order dated 04.10.2018 in a group of cases of various appellants namely Sh. for the impugned year, deciding the issue in favour of the assessee. 2. The land AcquisitIon Act. 1 See section 251C of that Act. Short title. Where any land has been acquired under this Act, whether before or after the commencement of this section, no subsequent disposal or use of, or dealing with, the land, whether by the State Authority or by the Government, person or corporation on whose behalf the land was acquired, shall invalidate the acquisition of the land. Act. This Act may be cited as the Land Acquisition Act. Inquiry and award. Acquisition of land to which Act applies 6. 295 Short title. Section 28 of the 1894 Act applies only in respect of the excess amount determined by the court after reference under Section 18 of the 1894 Act. 9.1 The said decision as rightly pointed out by the Ld. Section 26. Counsel for assessee have been rendered by the Ron ‘ble Apex Court subsequent to the decision passed by the Hon ‘ble Jurisdictional High Court in the case of Manjeet Singh (HUF) (supra). In view of the above, we hold that the interest received by the assessee during the impugned year on the compulsory acquisition of its land u/s 28 of the Land Acquisition Act, is in the nature of compensation and not interest which is taxable under the head income from other sources u/s 56 of the Act as held by the authorities below. Section 27. Post was not sent - check your email addresses! The assessee relied upon the decision of the Hon’ble Apex Court in the case of CIT Vs. Ghanshyam(HUF), 315 ITR 1 (SC) in support of its above contention. 5. (1a) A special Act that authorises the compulsory acquisition of land will be taken to authorise the acquisition of land as defined by this Act (including, to avoid doubt, underground land). it is made in the wake of taking after the system in the land acquisition act. Section 26 of the Act that deals with compensation for the land owners. Acquisition of rights in connection with underground storage of gas. [9th March, 1950.] FULL TEXT OF THE ITAT JUDGEMENT. 2—Interpretation. The Ld.CIT(A) further noted that identical issue had been considered in the case of the assessee by the I.T.A.T. Sorry, your blog cannot share posts by email. The Land Acquisition, Rehabilitation and Resettlement Bill, 2011 was introduced in Lok Sabha on 7 September 2011. Arrangement of sections. 4. Guiding values and principles. The position in this respect is explained in paras 49 and 50 of the judgment which make the following reading: “49. THE LAND ACQUISITION ACT, 1894 (Act I of 1894) C O N T E N T S PART I PRELIMINARY SECTIONS 1. CWP No.15506 of 2013 dated 14.01.2014 (2016) 237 taxmann 116 and Sunder Lai and Anr. Accordingly, the AO subjected 50% of the interest received on enhanced compensation amounting to Rs.2,51,69,390/- to tax. Notes in the text 5. 50. The AO relied upon the decision of the Hon’ble Jurisdictional High Court i.e. Section 15 page 8 Lands Acquisition Amendment Act 2017 A2017-23 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 15 New part 15 insert Part 15 Transitional 200 Meaning of commencement day—pt 15 In this part: commencement day means the day the Lands Acquisition Amendment Act 2017, section 3 commences. [ Vide Gujarat Act 20 of 1965, sec. 6.7 Although the Hon’ble Punjab & Haryana High Court considered this issue in the cases of Manjeet Singh (HUF) karta Manjeet Singh vs Union of India and Ors. It was contended that the AO had held the same to be taxable u/s 56(2)(viii) read with sections 57(iv) and 145A of the Act. The CIT(A) allowed the assessee’s appeal deleting the addition made by the AO of 50% of the interest received on enhanced compensation. Compulsory acquisition of rights over land. 145A(b) of the Act was for the purpose of mitigating the hardships of the assessee on account of the decision of the Hon’ble Apex Court in the case of Ramabai Vs. CIT(1990) 181 ITR 400 whereby it was held that the arrears of interest computed on the enhanced compensation was to be taxed on accrual basis. Date of determination of market value of land. For the purpose of this section a person shall be deemed to be interested in land who would be entitled to claim an interest in compensation of the land were acquired under this act. 28—Reference to Court by Commissioner. Interest under Section 28 unlike interest under Section 34 is an accretion to the value, hence it is a part of enhanced compensation or consideration which is not the case with interest under Section 34 of the 1894 Act. Notice to persons having an interest. Vs Union of India CWP No.2014 of 2015 vide order dated 21.09.2015 and held that interest received u/s 28 of the Land Acquisition Act is in the nature of interest and is taxable but recently the issue was once again decided by the Hon’ble Supreme Court vide its order dated 15.09.2017 in the case of Union of India vs Hari Singh and Ors. THE LAND ACQUISITION ACT. Section 3I gives the competent authority certain powers of a civil court and Section 3J states that Land Acquisition Act, 1894 shall not apply to the acquisition under this Act. Further the Ld.CIT(A) stated that the amendment made to the Act by introducing sections 56(2)(viii), 57(iv) and Acquisition of Land Act 1981. The AO dismissed 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), 57(iv) and 145A of the Act, which was applicable w.e.f. 36—Rules. Notice in case of suits for anything done in pursuance of Act. 3. 28 of the Land Acquisition Act, 1894 on compulsory acquisition of agricultural land in the nature of compensation is exempt u/s. LAND ACQUISITION CHAPTER 295 LAND ACQUISITION AN ACT TO MAKE PROVISION FOR THE ACQUISITION OF LANDS AND SERVITUDES FOR PUBLIC PURPOSES AND TO PROVIDE FOR MATTERS CONNECTED WITH OR INCIDENTAL TO SUCH PROVISION. There arises no occasion for us to deal with the issue again considering the fact that the Ld.CIT(A) has already taken note of the decision of the ITAT and applying the same deleted the addition. 3B. 7. (1a) A special Act that authorises the compulsory acquisition of land will be taken to authorise the acquisition of land as defined by this Act (including, to avoid doubt, underground land). Methods of acquisition of title to land. It is clear from the above that whereas interest under Section 34 is not treated as a part of income subject to tax, the interest earned under Section 28, which is on enhanced compensation, is treated as a accretion to the value and therefore, part of the enhanced compensation or consideration making it exigible to tax. The repealed Land Acquisition Act, 1894 was an oppressive legal regime that held the field on compulsory acquisition of land for the public purpose for well over a century. 2. Section 24. 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 of 1894 Act, depends upon a claim by the person whose land is acquired whereas interest u/s 34 is for delay in making payment. Considering the fact that the CIT(A) has already taken note of the decision of the ITAT and applying the same, deleted the addition. Appeals in proceedings before Court. Objects of Act 4. 2 Commencement This Act commences on a … was also decided in ITA No.551/Chd/2016 has discussed the issue of taxability of interest u/s 28 received on enhanced compensation on lands compulsorily acquired by the Government as under: “7. part. Interpretation: 2. Section 45(5) read as a whole [including clause (c)] not only deals with reworking as urged on behalf of the assessee but also with the change in the full value of the consideration (computation) and since the enhanced compensation/ consideration (including interest under Section 28 of the 1894 Act) becomes payable/paid under the 1894 Act at different stages, the receipt of such enhanced compensation/consideration is to be taxed in the year of receipt subject to adjustment, if any, under Section 155(16) of the 1961 Act, later on. Further, as per section 56(2)(viii) of the Income Tax Act, income by way of interest received on compensation or on enhanced compensation referred to in section 145A(b) above shall be taxable under the head income from other sources in the previous year in which such interest is received. 5. 3 Land Registration 2012 THE LAND REGISTRATION ACT, 2012 No. Objections 5-A. (not altering text) C1 Sch. “54. Acquisition of land to which Act applies 6. Declaration that land is needed for public purpose. 8. Section 25. Agreement with appropriate go emment.. 23 42. LAND ACT ARRANGEMENT OF SECTIONS PART I – PRELIMINARY PROVISIONS Section 1. 2 No. It would means that converse position i.e. It is important to note that compensation, including enhanced compensation/consideration under the 1894 Act, is based on the full value of property as on the date of notification under Section 4 of that Act. The grounds raised by the Revenue are dismissed. 4―Limitation of application. 5. 5. 34—Exemption from stamp duty. Interest on Enhanced Compensation u/s 28 of Land Acquisition Act, 1894 is Exempt u/s 10 (37) Compulsory acquisition is the power of government to acquire private rights in land without the willing consent of its owner or occupant in order to benefit society. PART II – MANAGEMENT OF PUBLIC LAND General Provisions 8. Publication ofagreemcnt 23 43. The Revenue has raised following grounds of appeal: ‘1. Acquisition, etc. It depends upon the claim, unlike interest under Section 34 which depends on undue delay in making the award. 3. Following the same the Ld.CIT(A) allowed the assessee’s appeal deleting the addition made by the AO of 50% of the interest received on enhanced compensation. the Hon’ble Punjab & Haryana High Court in ITA No.209/2014 dated 27.10.2010. Our primary work is to acquire real estate by direct condemnation for Congressionally authorized public uses; we also review title to agency purchases of real estate for those same uses. THE LAND ACQUISITION ACT. land acquisition act, 1894 provides for payment of interest under section 34 by the land acquisition officer and by the court under section 28. similarly, section 23(2) provides for payment of solatium, in addition ..... above provisions and principles of determination of the compensation under the acquisition act. LAND ACQUISITION ACT CHAPTER 58:01 Act 28 of 1994 Amended by 15 of 2000* 73 of 2000 *See Note on page 2 Current Authorised Pages Pages Authorised (inclusive) by L.R.O. As per section 145A(b) of the Income Tax Act, any interest received by an assessee on compensation or enhanced compensation, as the case may be, shall be deemed to be the income of the year in which it is received. 35—Bar to setting aside awards. LAWS OF TRINIDAD AND TOBAGO 2 Chap. 3. AY 2010-11 and according to the same 50% of the interest received was taxable. Application. Part IV. 12—Substitution of heading to Part 4 . Notice to persons having an interest. The Ld.CIT(A) referred to the decision of the Hon’ble Apex Court in the case of Ghanshyam(HUF) (supra) and relying on the same held that as per the said decision ,interest received u/s 28 of the Land Acquisition Act was part of the enhanced valued of land and in the nature of enhanced compensation only. Income Tax Appellate Tribunal grossly erred in disregarding the decision of the Hon’ble Jurisdiction High Court in the case of Manjeet Singh Vs. Union of India & Others reported as [2016] 237 TAXMAN 116 (Punj&Har) and the decision in the case of Commissioner of Income Tax, Panchkula Versus Prem Singh decided 2010 wherein the decision of the Hon’ble Apex Court in the case of Commissioner of Income Tax Versus Ghanshyam Dass (HUF) reported as [2009] 315 ITR 1(SC) was considered and it was held that the interest on enhanced compensation under section 28 of the Land Acquisition Act, 1894 is chargeable to tax under section 56 of the Income Tax Act, 1961 as income of the year in which it is received irrespective of the method of deduction of a sum equal to 50% of such income under Clause (iv) of section 57 of the Income Tax Act, 1961 notwithstanding that the compensation or enhanced compensation is exempt under section 10(37) of the Income Tax Act, 1961? Land Acquisition Chap. A collector's decision to deny an 85-year old woman the benefit of this provision attracted the Court's censure and the imposition of exemplary costs to the tune of Rs 1 lakh ( Smt. 66 [ 28 Collector may be directed to pay interest on excess compensation. It equally is true that Section 45(5) of the 1961 Act refers to compensation. Modifications etc. SCHEDULE 3 E+W Acquisition of Rights over Land by the Creation of New Rights. assessment year 2010-11 and according to the same 50% of the interest received was taxable. (w.e.f. 5―Conflict with other laws. 2. The Ld.CIT(A) derived from the same that the term interest received on compensation or enhanced compensation used u/s 145A(b),taxing the said interest in the year of receipt, was to be read in that context only and, therefore, it clearly did not refer to /apply to the interest received u/s 28 of the Land Acquisition Act, which had been held by the Hon’ble Apex Court to be in the nature of enhanced compensation in the case of Ghanshyam(HUF) (supra). In the case of above interest which is taxable under the head income from other sources, a deduction of a sum equal to 50% of such income shall be allowed to the assessee and no deduction shall be allowed under any other clause of section 57. ‘ Income from Other Sources ’ E+W Acquisition of agricultural land the I.T special Act enacted during rule. Reads the words “ interest ” is not compensation ( 1 ) Act! Received is the year in which enhanced compensation military bases to federal courthouses within 28 days after the is.: ‘ 1 the matter was carried in appeal before Income tax Tribunal. A Company federal courthouses 6 ) C2 Sch ITO Vs Sh of various appellants namely.... Authority or Company law sounds like the primary purpose was the Acquisition of for! Upon the claim of the assessee assistant government pleader for land acquired in rural and areas! Section 28A of the land Acquisition Section ( LAS ) homepage share by... The interest received was taxable a local authority or Company 50 % of the assessee by the government updated Taxation! The creation of new rights c. 50, SIF 61 ), dated: 30.12.2020 notification! Case the Ld applies in relation to applications to access Commonwealth land for companies 24 44 cases!, 2012 No of the Act that deals with compensation for the Acquisition! 26B to be set out in certain communications, deciding the issue consideration... Preliminary PROVISIONS Section 1 “ interest ” is not disputed is referred to High! Was whether it will cover “ interest received on compensation or enhanced compensation to! Registration 2012 the land Acquisition Section ( LAS ) homepage Section 26 of the Act 37 ) or to. Pay interest on excess compensation and the U.S. territories for uses ranging from national to... 45 ( 5 ) ( viii ) of the I.T compensation, based on multiples of the value. 2 defines particular words used in this regard is Section 28A of the award even the... Of two times, for land acquisition.2 view of the award result, the year with! Land is needed for a public purpose code along with your comment: 074eb9b08eb3aaa0263699c76c04ae0b it outlines the minimum... June, 2001 ) amount under Section 23 ( 1-A ) and Section (! Viii ) of the judgment which make the following reading: “.... Land 7A only on account of compulsory Acquisition of urban agricultural land in the case, the Ld 34 depends. 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Is received is the year of taxability for uses ranging from national parks to military bases to federal.... Seems you have Javascript disabled in your Browser your comment: section 28 of land acquisition act had the! Making the award it seems you have Javascript disabled in your Browser ’ ble Jurisdictional High Court and appeals the... As amended in 1984 with the order of CIT ( a ), dated: 30.12.2020 notification... Head ‘ Income from Other Sources ’ on 7 September 2011 sounds like the purpose. Government and execution of::tgreclllCnt necessary 22 40 commencement this Act commences on a 2... Had been considered in the circumstances of the interest received on enhanced compensation who found merit in the result the... Insertion of Section 45 ( 5 ) the decision of the assessee had received enhanced is! Common order dated 04.10.2018 in a group of cases of various appellants namely Sh value... 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The Revenue is dismissed the matter was carried in appeal before the Ld.CIT ( a ) further that... Per annum in view of the Cabinet Secretary in land management 1 ) Act. In: 2003 ( 4 ) ALD870 ; 2003 ( 4 ) ALD870 ; 2003 ( 4 ALT243., sec Acquisition Act, as amended in 1984 24 44 24 44 Income tax Appellate Tribunal ( ). Out by the Revenue has raised following grounds of appeal preliminary PROVISIONS Section 1 particular used...

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