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“Section 45(5)(b)”

Section References (mined)Section 45Section 45(5)(b)82 judgments

SURESH KUMAR,YAMUNANAGAR vs. ITO, W-4, YAMUNANAGAR

In the result, appeal of the assessee is allowed

ITA 390/CHANDI/2023[215-16]Status: DisposedITAT Chandigarh20 Jan 2026

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ajay Jain,CAFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 143(3)Section 147Section 151Section 28Section 56

payment of additional compensation. 32. The issue to be decided before us - what is the meaning of the words "enhanced compensation/consideration" in Section 45(5)(b) of the 1961 Act? Will it cover "interest"? These questions also bring in the concept of the year of taxability ... also additional amount under Section 23(1A) and solatium under Section 23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act. In fact, what we have stated hereinabove is reinforced by the newly inserted clause (c) in Section 45(5

JAGPAL,GURUGRAM vs. PR. COMMISSIONER OF INCOME TAX, FARIDABAD

In the result, appeal of assessee in ITA No

ITA 2092/DEL/2024[2018-19]Status: DisposedITAT Delhi16 Jan 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri D.S. Sidhu, CIT-DR
Section 10(37)Section 145ASection 148Section 263Section 263(1)Section 28Section 34Section 56(2)(viii)

also additional amount under Section 23(1A) and solatium under Section 23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act”. 19. We are of the considered opinion that the decision of Ghanshyam HUF deals with the taxability of interest ... 2092/DEL/2024 [A.Y 2018-19] Jagpal Vs. The .PCIT compensation under section 28 of the Land Acquisition Act under capital gains under section 45(5)(b) of the Act only. In this case, the hon’ble Supreme Court had no occasion to deal with the issue of taxability of interest received

BIR SINGH,FARIDABAD vs. INCOME TAX OFFICER, WARD 1(1), FARIDABAD

In the result, appeal of assessee in ITA No

ITA 3969/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 10(37)Section 28Section 34Section 56(2)(viii)

I.T.O under Section 23(1A) and solatium under Section 23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act”. 19. We are of the considered opinion that the decision of Ghanshyam HUF deals with the taxability of interest on enhanced ... compensation under section 28 of the Land Acquisition Act under capital gains under section 45(5)(b) of the Act only. In this case, the hon’ble Supreme Court had no occasion to deal with the issue of taxability of interest received under section 28 of LAA as ‘income from

KANTABEN VAJUBHAI PAGHADAL,RAJKOT, GUJARAT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 552/RJT/2025[2016-17]Status: DisposedITAT Rajkot28 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.552/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. It-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxmpp2962D (Appellant) (Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10(37)Section 143(3)Section 145BSection 250Section 56

court held thus:— "47. The issue to be decided before us-what is the meaning of the words "enhanced compensation/consideration" in Section 45(5)(b) of the 1961 Act? Will it cover "interest"? These questions also bring in the concept of the year of taxability. 48. It is to answer ... additional amount under Section 23(1-A) and solatium under Section 23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act." Thus, the court has held that interest under section 28 of the Act of 1894 is an accretion

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

payment of additional compensation. 32. The issue to be decided before us - what is the meaning of the words "enhanced compensation/consideration" in section 45(5)(b) of the 1961 Act? Will it cover "interest"? These questions also bring in the concept of the year of taxability ... also additional amount under section 23(1A) and solatium under section 23(2) of the 1961 Act forms part of enhanced compensation under section 45(5)(b) of the 1961 Act. In fact, what we have stated hereinabove is reinforced by the newly inserted clause (c) in section 45(5

LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 2,, PANCHKULA

ITA 725/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n\"enhanced compensation/consideration\" in section 45(5)(b) of the 1961 Act?\nWill it cover \"interest\"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

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

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n\"enhanced compensation/consideration\" in section 45(5)(b) of the 1961 Act?\nWill it cover \"interest\"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

SH. HAKAM SINGH,PATIALA vs. INCOME TAX OFFICER, WARD-4, PATIALA

ITA 486/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n\"enhanced compensation/consideration\" in section 45(5)(b) of the 1961 Act?\nWill it cover \"interest\"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

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

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n"enhanced compensation/consideration" in section 45(5)(b) of the 1961 Act?\nWill it cover \"interest\"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

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

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n"enhanced compensation/consideration" in section 45(5)(b) of the 1961 Act?\nWill it cover "interest"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

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

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

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n"enhanced compensation/consideration" in section 45(5)(b) of the 1961 Act?\nWill it cover "interest"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

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

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n"enhanced compensation/consideration" in section 45(5)(b) of the 1961 Act?\nWill it cover "interest"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

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

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

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n\"enhanced compensation/consideration\" in section 45(5)(b) of the 1961 Act?\nWill it cover \"interest\"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

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

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

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n\"enhanced compensation/consideration\" in section 45(5)(b) of the 1961 Act?\nWill it cover \"interest\"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

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

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

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n\"enhanced compensation/consideration\" in section 45(5)(b) of the 1961 Act?\nWill it cover \"interest\"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

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

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n"enhanced compensation/consideration" in section 45(5)(b) of the 1961 Act?\nWill it cover "interest"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

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

payment of additional compensation. 32. The issue to be decided before us - what is the meaning of the words "enhanced compensation/consideration" in section 45(5)(b) of the 1961 Act? Will it cover "interest"? These questions also bring in the concept of the year of taxability ... also additional amount under section 23(1A) and solatium under section 23(2) of the 1961 Act forms part of enhanced compensation under section 45(5)(b) of the 1961 Act. In fact, what we have stated hereinabove is reinforced by the newly inserted clause (c) in section 45(5

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

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n\"enhanced compensation/consideration\" in section 45(5)(b) of the 1961 Act?\nWill it cover \"interest\"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

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

payment of\nadditional compensation.\n32. The issue to be decided before us what is the meaning of the words\n\"enhanced compensation/consideration\" in section 45(5)(b) of the 1961 Act?\nWill it cover \"interest\"? These questions also bring in the concept of the year of\ntaxability ... Finance Act,\n2003 (32 of 2003), have been enacted.\n35. It was urged on behalf of the assessee that section 45(5)(b) of the 1961\nAct deals only with re-working, its object is not to convert the amount of\nenhanced compensation into deemed income on receipt. We find

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

payment of additional compensation. 32. The issue to be decided before us - what is the meaning of the words "enhanced compensation/consideration" in section 45(5)(b) of the 1961 Act? Will it cover "interest"? These questions also bring in the concept of the year of taxability ... also additional amount under section 23(1A) and solatium under section 23(2) of the 1961 Act forms part of enhanced compensation under section 45(5)(b) of the 1961 Act. In fact, what we have stated hereinabove is reinforced by the newly inserted clause (c) in section 45(5

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