Dnyanoba Shajirao Jadhav v. ITO
90 Taxmann.com 285Reported decision2018#9927 most cited
What is Dnyanoba Shajirao Jadhav v. ITO authority for?
Interest awarded under Section 28 of the Land Acquisition Act, 1894, is taxable income for the assessee. The ITAT Pune followed its earlier decision in this case, which in turn followed the Apex Court decision in CIT v/s Ghanshyam HUF, establishing the binding nature of the order on lower authorities.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.
Also referred to as
Dnyanoba Shajirao Jadhav v. ITO · 90 Taxmann.com 285 · Section 28 · Land Acquisition Act · interest income · taxable income · ITAT Pune · CIT v. Ghanshyam HUF · Article 141