(supra), Rama Bai v. CIT

181 ITR 408Supreme Court of India1990#1353 most cited

What is (supra), Rama Bai v. CIT authority for?

Interest received on delayed payment or enhanced compensation awarded under compulsory acquisition is a revenue receipt and is liable to income tax.

84

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Rama Bai v. CIT · Rama Bai CIT · interest on compensation · enhanced compensation interest · delayed compensation interest · Section 45(5) Income Tax Act · Section 56(2)(viii) Income Tax Act · revenue receipt · taxability of interest · Land Acquisition Act 1894 · income from other sources · compulsory acquisition interest

Sections most often in play

Section 1961Section 56(2)(viii)Section 10(37)Section 57(iv)Section 145ASection 1894Section 45(5)Section 143(2)

Issues it is cited on

section 2(viii)section 56(viii)section 45(5)(c)section 155(16)section 23(1a)section 45(5)(b)section 104section 145b(1)section 194lakeyman insurancesection 23(2)section 160

Judgments citing (supra), Rama Bai v. CIT

Sh. Amrik Singh, Panchkula vs. ITO, Ward-2, Panchkula

ITA 219/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: Shri Suraj Bhan Nain, Advocate

…This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465: AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)]. Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respec…

Sh. Pargat Singh, Panipat vs. ITO, Ward -1, Kaithal

ITA 180/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Navdeep Monga, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465: AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)]. Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respec…

Sh. Gurinder Singh Grewal L/H of Parneet Kaur Grewal, Chandigarh vs. ACIT, Circle 4(1), Chandigarh

ITA 129/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18
For Respondent: Shri Suraj Bhan Nain, Advocate

…This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465: AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)]. Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respec…

M/S Yograj Chaudhary, Yamuna Nagar vs. ITO, Ward-5, Yamuna Nagar

ITA 116/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

…This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465: AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)]. Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respec…

Sh. Ramesh Chand, Jagadhri vs. ITO, Ward-3, Yamuna Nagar

ITA 731/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465: AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)]. Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respec…

Sh. Suresh Pal, Yamuna Nagar vs. ITO, Ward 5, Yamuna Nagar

ITA 668/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

…This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465: AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)]. Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respec…

Sh. Kulbir Singh S/O Sh. Jagir Singh, Pinjore vs. ITO, Ward 2, Panchkula

ITA 641/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

…This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465: AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)]. Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respec…

Saroj Chaudhary Bala, Panchkula vs. ITO, Ward-4, Panchkula

ITA 635/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465 : AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)] . Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respe…

Smt. Shankri Devi, Panchkula vs. ACIT, Panckula Circle, Panchkula

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465 : AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)] . Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respe…

Harmala, Chandigarh vs. ITO, Ward 1(1), Nangal

ITA 432/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

…This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465: AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)]. Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respec…

Amrinder Singh Khubber, Ambala vs. ITO, W-5, Ambala

ITA 1044/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

…This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465: AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)]. Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respec…

Amrinder Singh Khubber, Ambala vs. ITO, W-5, Ambala

ITA 1043/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh11 Nov 2025AY 2012-13

…This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465: AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)]. Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respec…

Vijay Singh Chauhan, Noida vs. ITO, Ward-2(5), Noida

The appeal of the assessee is hereby dismissed

ITA 2561/DEL/2023[2015-16]Status: DisposedITAT Delhi26 Sept 2025AY 2015-16

Bench: Shri Sudhir Pareek & Shri Avdhesh Kumar Mishravijay Singh Chauhan, Income Tax Officer, House No.-193, Gali No.-3, Vs. Ward- 2(5), Noida, Village Chhalera, Sector-44, Uttar Pradesh, Noida, Uttar Pradesh India. India. Pan No: Aeipc4637E Appellant Respondent Assessee By : Sh. Naveen Kumar, Adv. Revenue By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 26.09.2025 Order Per Sudhir Pareek, Jm: The Aforetitled Appeal Has Been Preferred Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter, In Short, ‘Cit(A)’] Dated 17.07.2023 For Ay 2015-16, By Which Appeal Of The Assessee Was Dismissed.

For Appellant: Sh. Naveen Kumar, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(37)Section 143(2)Section 28Section 34

…Tax Act." 9. This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465: AIR 1968 SC 129], Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [(1990) 181 ITR 408 (SC)]. Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respect of any money borrow…

Jai Bhagwan, Vpo Badshahpur, Gurgaon, Hr vs. Income Tax Officer, Gurgaon, Haryana

The appeal stands allowed and the concurrent findings of the AO and CIT(A) are hereby affirmed

ITA 3239/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrajai Bhagwan Vs. Income Tax Officer Vpo Badshahpur Income Tax Building Gurgaon Gurugram- 122001 Haryana-122001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Amapb8989P Appellant .. Respondent

For Appellant: NoneFor Respondent: Sh. Om Prakash, Sr. DR
Section 10Section 143(3)Section 145ASection 2Section 28Section 4Section 56

…ngh, CWP No- 15506 of 2013 as reproduced and decision of the Apex Court in the cases of Dr. Sham Lal Narula (53 ITR 151), T.N.K. Govindraja Chetty (66 ITR 465), Bikram Singh (224 ITR 551), Rama Bai Vs. CIT (1990) 181 ITR 400 and K.S. Krishna Rao vs. CIT (1990)181 ITR 408 the interest received on compensation or enhanced compensation is liable to tax as income from other sources. Further this is to be pointed out that sections 56(2)(vii), 145 A(b) and 57 (v) have been introduced by Finance (No.2) Act, 2009 with effect from 01.04.2010 as below:- ………………………………………. From plain reading of the sections introduced with e…

Income Tax Officer, Panipat vs. Gurdev Singh, Panipat

In the result, the revenue’s appeal is allowed

ITA 5259/DEL/2024[2018]Status: DisposedITAT Delhi16 May 2025

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka.Yr. : 2018-19 Ito, Ward-1, Room No. 203, Vs. Gurdev Singh, First Floor, Aayakar 1, Village Rajapur, Post Bhawan, Sector-6, Office Dadlana, Panipat Panipat-132024 (Pan: Fwxps8888E) (Appellant) (Respondent) Assessee By None Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 08.05.2025 Date Of Pronouncement : 16.05.2025

Section 145BSection 28Section 34Section 45(5)Section 56(2)(viii)

…x Act." 9. This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465 : AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [(1990) 181 ITR 408 (SC)] . Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respect of any money borro…

Jagjit Singh Kataria, Sonepat vs. Principal Commissioner of Income Tax, Rohtak

In the result, the Appeal of the Assessee is dismissed

ITA 1245/DEL/2024[2019-20]Status: DisposedITAT Delhi10 Dec 2024AY 2019-20

Bench: SHRI S RIFAUR RAHMN (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

Section 10(37)Section 143(3)Section 144BSection 263Section 28Section 56(2)(viii)

…1 Jagjit Singh Kataria Vs. Pr. CIT THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORESHRI S RIFAUR RAHMN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER Assessment Year: 2019-20 Jagjit Singh Kataria, Vs. Principal CIT, H. No. 2333, HBC Sector-15, Rohtak Sonepat, Haryana, 131001 PAN :AQFPK6338L (Appellant) (Respondent) Assessee by Shri Suresh K. Gupta, CA Department by Shri Dayainder Singh Sidhu,CIT( DR) Date of hearing 22.10.2024 Date of pronouncement 10.12.2024 ORDER PERYOGESH KUMAR U.S., JUDICIAL MEMBER: The Assessee preferred the captioned appeal by challenging the orde…

Vachaspati Sharma, Gurgaon vs. ITO Ward -4(1), Gurgaon

In the result, the appeal of the assessee is dismissed

ITA 1180/DEL/2023[2019-20]Status: DisposedITAT Delhi21 Nov 2024AY 2019-20

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Vachaspati Sharma Vs Ito Village – Hayatpur Garhi Ward-4 Harsaru, Hayatpur, Gurgaon Gurgaon Pan No.Fnqps2021R (Appellant) (Respondent) Appellants By Sh. Suraj Bhan Nain, Advocate Sh. K.L. Pahwa, Advocate Respondent By Ms. Sapna Bhatia, Cit Dr Date Of Hearing: 11/09/2024 Date Of Pronouncement: 21/11/2024 Order Sh. Sudhir Kumar, Jm :

Section 10Section 10(37)Section 143Section 143(3)Section 18Section 234BSection 234DSection 28Section 45(5)Section 56

…ax Act." 9. This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465: AIR 1968 SC 129], Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [(1990) 181 ITR 408 (SC)). Thus by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respect of any money borrow…

Bhim Singh, Gurgaon vs. ITO Ward 1(3), Gurgaon

In the result, the appeal of the assessee in ITA No

ITA 255/DEL/2024[2019-20]Status: DisposedITAT Delhi02 Aug 2024AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Vinod Arora, CAFor Respondent: Shri Amit Katoch, Sr. DR
Section 10Section 10(37)Section 28Section 34Section 56Section 56(2)(viii)Section 57Section 69ASection 80CSection 80D

…tion of law has been consistently reiterated by the Supreme Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465 : AIR 1968 SC 129], Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [[1990] 84 CTR 144/181 ITR 408/[1991] 54 Taxman 339 (SC)]. 18. It was in 2009 that the Hon'ble Supreme Court in the case of Ghanshyam HUF (supra) grappled with issue“whether additional amount under section 23(1A), solatium under section 23(2), interest paid on excess compensation under section 28 and interest under section 34 of the 1894 Act, could be treated as part of t…

Veena Shah, Panipat vs. Pr CIT, Rohtak

The appeal stands dismissed

ITA 1222/DEL/2023[2018-19]Status: DisposedITAT Delhi28 Jun 2024AY 2018-19

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)

Section 10(37)Section 143Section 143(3)Section 263Section 28Section 56(2)(viii)

…x Act." 9. This position of law has been consistently reiterated by this Court in the case of T.N.K. Govindaraju Chetty v. CIT [(1967) 66 ITR 465 : AIR 1968 SC 129] , Rama Bai v. CIT [1990 Supp SCC 699 : (1990) 181 ITR 400] and K.S. Krishna Rao v. CIT [(1990) 181 ITR 408 (SC)]. Thus, by a catena of judicial pronouncements, it is settled law that the interest received on delayed payment of the compensation is a revenue receipt exigible to income tax. It is true that in amending the definition of "interest" in Section 2(28-A), interest was defined to mean interest payable in any manner in respect of any money borro…

Shri Jayantilal Paghadal, at Charan Samdhiyala, New Area Plot, Taluka Jetpur, District Rajkot-365480 vs. The Income Tax Officer, Ward - 1 (2) (3), Rajkot

In the result, the appeal of the assessee is dismissed

ITA 252/RJT/2022[2016-17]Status: DisposedITAT Rajkot13 Dec 2023AY 2016-17

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Waseem Ahmed (Accountant Member)

For Appellant: NoneFor Respondent: Shri Ashish Kumar Pandey, Sr. D.R
Section 10(37)Section 143(2)Section 145ASection 193Section 28Section 56Section 56(2)(viii)

…ble Apex Court has consistently held in a catena of judicial pronouncements in the cases of Dr. Shamlal Narula Vs. CIT [1964] 53 ITR 151, T.N.K. Govindaraju Chetty Vs CIT [1967] 66 ITR 465, Rama Rai V. CIT [1990] 181 ITR 400 and K.S. Krishna Rao V. CIT [1990] 181 ITR 408 and have settled the law that the interest received on delayed payment of the compensation or the additional compensation is a revenue receipt exigible to income tax. 7. Thus, relying on the case laws cited above and in view of the specific amendment brought in the Act to section 145A(b), 56(2)(viii) and 57(iv) by Finance Act, 2009, the legislat…