(6) 1989 Supp(1) SCC 696- P.M. Aswathanarayana Setty & Others v. State of Karnataka (7)
1 SCC 345Supreme Court of India1996#1679 most cited
67
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2005 to 2025.
Also referred to as
P.M. Aswathanarayana Setty v. State of Karnataka · Section 10(37) capital gains exemption · Section 45(5) enhanced compensation · Section 56(2)(viii) interest on compensation · Section 194LA TDS · compulsory acquisition of land · taxation of compensation · income tax assessment procedure · Section 142(1) · Section 143(1) · agricultural land capital gains