How many judgments cite Union of India v. Hari Singh & Ors.\n?

44 judgments on BharatTax cite Union of India v. Hari Singh & Ors.\n (408 ITR 1), spanning 2025 to 2026.

Which sections of the Income Tax Act does Union of India v. Hari Singh & Ors.\n come up under?

It is most often cited in judgments turning on Section 56(2)(viii), Section 10(37), Section 145B(1), Section 1894, Section 45(5), Section 14.

Union of India v. Hari Singh & Ors.\n

408 ITR 1Supreme Court of India2018#2651 most cited

What is Union of India v. Hari Singh & Ors.\n authority for?

Interest awarded under Section 28 of the Land Acquisition Act is part of enhanced compensation and cannot be taxed as 'Income from Other Sources' under Section 56(2)(viii). This decision reaffirms the principles laid down in CIT v. Ghanshyam (HUF).

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

Union of India v. Hari Singh · 408 ITR 1 · Section 28 Land Acquisition Act interest · enhanced compensation taxability · income from other sources · Section 56(2)(viii) · capital gains on land acquisition · CIT v. Ghanshyam (HUF) · Section 45(5) · compulsory acquisition interest · taxability of interest compensation

Sections most often in play

Section 56(2)(viii)Section 10(37)Section 145B(1)Section 1894 Section 45(5)Section 14 Section 194LA Section 1961

Issues it is cited on

section 2(viii)section 56(viii)section 45(5)(c)section 155(16)section 23(1a)section 104 section 45(5)(b)section 145b(1)section 194la keyman insurance section 160 section 23(2)

Judgments citing Union of India v. Hari Singh & Ors.\n

BHUPENDRA FLOUR MILLS PVT LTD,BATHINDA vs. ITO, WARD 1(1), BATHINDA, BATHINDA

The appeal stands partly allowed in terms of out above order

ITA 54/ASR/2025[2017-18]Status: DisposedITAT Amritsar20 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Shri Udayandasgupta, Jm आयकरअपीलसं. / Ita No.54/Asr/2025 (िनधा"रणवष" / Assessment Year: 2017-18) M/S Bhupendra Flour Mills Pvt Ltd. Ito Ward - 1(1) बनाम/ Railway Road Central Revenue Building Bhatinda, Punjab – 151001 Civil Lines, Bhatinda Vs. Punjab - 151001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccb-6192-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Advocate) - Ld. Ar " थ"कीओरसे/Respondent By : Sh. Farhat Khan (Cit) – Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 05-02-2026 घोषणाकीतारीख /Date Of Pronouncement 20.02.2026 : आदेश / O R D E R

For Appellant: Sh. Sudhir Sehgal (Advocate) - Ld. ARFor Respondent: Sh. Farhat Khan (CIT) – Ld. DR (Virtual)

Section 10(37)Section 14Section 143(3)Section 145B(1)Section 194LSection 2Section 2(24)Section 36Section 4Section 45(5)

…ry provisions inserted by the Finance Act, 2010, and the taxability of the impugned receipt under Section 56(2)(viii) stands confirmed. The assessee has placed reliance on the decisions of the Hon’ble Supreme Court in Union of India v. Hari Singh &Ors. (2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No. 22662/2018, SC) to contend that interest awarded under Section 28 of the Land Acquisition Act continues to partake the character of compensation 59 and, therefore, cannot be brought to tax under the head “Income from Other Sources”. We have carefully examined these authorities. It is noted…

GURMEET SINGH,PANCHKULA vs. INCOME TAX OFFICER, PANCHKULA

The appeal of the assessee is dismissed

ITA 1287/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh14 Jan 2026AY 2015-16

Bench: Tribunal.

For Appellant: NoneFor Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR

Section 10(37)Section 14Section 143(3)Section 145B(1)Section 194LSection 2Section 2(24)Section 28Section 4Section 45(5)

…y provisions inserted by the Finance Act, 2010, and the taxability of the impugned receipt under Section 56(2)(viii) stands confirmed. The assessee has placed reliance on the decisions of the Hon’ble Supreme Court in Union of India v. Hari Singh & Ors. (2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No. 22662/2018, SC) to contend that interest awarded under Section 28 of the Land Acquisition Act continues to partake the character of compensation 59 and, therefore, cannot be brought to tax under the head “Income from Other Sources”. We have carefully examined these authorities. It is noted…

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

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

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

…y provisions inserted by the Finance Act, 2010, and the taxability of the impugned receipt under Section 56(2)(viii) stands confirmed. The assessee has placed reliance on the decisions of the Hon’ble Supreme Court in Union of India v. Hari Singh & Ors. (2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No. 22662/2018, SC) to contend that interest awarded under Section 28 of the Land Acquisition Act continues to partake the character of compensation and, therefore, cannot be brought to tax under the head “Income from Other Sources”. We have carefully examined these authorities. It is noted th…

BHUPINDER SINGH,AMBALA vs. INCOME TAX OFFICER, W-1, AMBALA, AMBALA

ITA 528/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

For Respondent: \nShri Suraj Bhan Nain, Advocate

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head \"Income from\nOther Sources”. We have carefully examined these authorities. It is note…

BALBIR SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, SIRSA, HARYANA

ITA 483/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

For Respondent: \nShri Suraj Bhan Nain, Advocate

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head “Income from\nOther Sources”. We have carefully examined these authorities. It is noted…

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

ITA 458/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

For Respondent: \nShri Suraj Bhan Nain, Advocate

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head \"Income from\nOther Sources\". We have carefully examined these authorities. It is not…

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

ITA 243/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

ITA 165/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

For Respondent: \nShri Suraj Bhan Nain, Advocate

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head \"Income from\nOther Sources\". We have carefully examined these authorities. It is not…

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

ITA 153/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head “Income from\nOther Sources”. We have carefully examined these authorities. It is noted…

GURDEEP SINGH HUF,CHANDIGARH vs. ITO, WARD 5(5), CHANDIGARH

ITA 1153/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head \"Income from\nOther Sources\". We have carefully examined these authorities. It is not…

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

ITA 1025/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head “Income from\nOther Sources”. We have carefully examined these authorities. It is noted…

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

ITA 92/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head “Income from\nOther Sources”. We have carefully examined these authorities. It is noted…

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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

…y provisions inserted by the Finance Act, 2010, and the taxability of the impugned receipt under Section 56(2)(viii) stands confirmed. The assessee has placed reliance on the decisions of the Hon’ble Supreme Court in Union of India v. Hari Singh & Ors. (2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No. 22662/2018, SC) to contend that interest awarded under Section 28 of the Land Acquisition Act continues to partake the character of compensation and, therefore, cannot be brought to tax under the head “Income from Other Sources”. We have carefully examined these authorities. It is noted th…

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

ITA 663/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

For Respondent: \nShri Suraj Bhan Nain, Advocate

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\n\n60\n\nand, therefore, cannot be brought to tax under the head “Income from\nOther Sources”. We have carefully examined these authorities. It…

ANJU,MOHALI vs. INCOME TAX OFFICER WARD 6 (1) , MOHALI

ITA 563/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

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

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head “Income from\nOther Sources”. We have carefully examined these authorities. It is noted…

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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

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

…y provisions inserted by the Finance Act, 2010, and the taxability of the impugned receipt under Section 56(2)(viii) stands confirmed. The assessee has placed reliance on the decisions of the Hon’ble Supreme Court in Union of India v. Hari Singh & Ors. (2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No. 22662/2018, SC) to contend that interest awarded under Section 28 of the Land Acquisition Act continues to partake the character of compensation and, therefore, cannot be brought to tax under the head “Income from Other Sources”. We have carefully examined these authorities. It is noted th…

SARVAN SINGH,AMBALA vs. INCOME TAX OFFICER-WARD 4, AMBALA

ITA 458/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head “Income from\nOther Sources”. We have carefully examined these authorities. It is noted…

SAMAY SINGH,YAMUNANAGAR vs. ITO-WARD (5), YAMUNANAGAR

ITA 435/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head “Income from\nOther Sources”. We have carefully examined these authorities. It is noted…

INCOME TAX OFFICER, INCOME TAX OFFICE BARNALA vs. LAKHVIR SINGH, GRAIN MARKET, BARNALA

ITA 245/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh11 Nov 2025AY 2021-22

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

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head \"Income from\nOther Sources\". We have carefully examined these authorities. It is not…

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

ITA 208/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018

…ovisions inserted by\nthe Finance Act, 2010, and the taxability of the impugned receipt under\nSection 56(2)(viii) stands confirmed. The assessee has placed reliance on the\ndecisions of the Hon'ble Supreme Court in Union of India v. Hari Singh & Ors.\n(2018) 408 ITR 1 (SC) and Commissioner v. Braham Prakash (SLP (C) Diary No.\n22662/2018, SC) to contend that interest awarded under Section 28 of the\nLand Acquisition Act continues to partake the character of compensation\nand, therefore, cannot be brought to tax under the head “Income from\nOther Sources”. We have carefully examined these authorities. It is noted…

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