Commissioner Of Income Tax vs Chet Ram

Authority: Supreme Court Date: 2017-09-12 AY: 1991-92, 1992-93 Section: 45(5) Acts: Income Tax Act 1961, Land Acquisition Act 1894 Result: Revenue Citation: (2017) 100 CCH 0027 ISCC (2017) 160 DTR 0369 (SC) : (2018) 400 ITR 0023 (SC) : (2017) 251 TAXMAN 000 Justices: R.K. AGRAWAL & DR. D.Y. CHANDRACHUD, JJ. Appeal No: CIVIL APPEAL NO. 13053/2017, 13054/2017, 13055/2017, 13056/2017, 13057/2017
Whether enhanced compensation and interest received under an interim court order during pending land acquisition appeals is taxable in the year of receipt --- Held Yes.

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