CIT v. Govindbhai Mamaiya
91 Taxmann.com 20Supreme Court of India2018#442 most cited
What is CIT v. Govindbhai Mamaiya authority for?
Interest on enhanced compensation received under Section 28 of the Land Acquisition Act, 1894, is considered part of the compensation, not merely interest income, and is exigible to tax on a receipt basis.
205
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.
Also referred to as
CIT v. Govindbhai Mamaiya · Govindbhai Mamaiya SC · interest on enhanced compensation · Section 28 Land Acquisition Act · taxability receipt basis · part of compensation · Section 10(37) · Section 56(2)(viii) · Section 57(iv) · Section 145A · Section 45(5) · Ghanshyam Dass HUF
Also reported as
367 ITR 498229 Taxmann 13816 SCC 449