Om Prakash v. PCIT. in ITA T, Delhi
173 Taxmann.com 625Reported decision2015#2275 most cited
What is Om Prakash v. PCIT. in ITA T, Delhi authority for?
Section 10(37) of the Income Tax Act, 1961, specifically addresses 'compensation' for land acquisition and does not extend to 'interest on compensation' or 'enhanced compensation'.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.
Also referred to as
Om Prakash v. PCIT · section 10(37) · compensation · interest on compensation · enhanced compensation · Land Acquisition Act 1994