← All Phrases

“Section 10(37)(i)”

Section References (mined)Section 10Section 10(37)(i)6 judgments

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

In the result, the appeal of the revenue is dismissed

ITA 1839/DEL/2024[2014-15]Status: DisposedITAT Delhi09 Jan 2026AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganeshito, Vs. Dharam Singh, Ward-1(1), 604, Sector-14, Faridabad Faridabad Haryana (Appellant) (Respondent) Pan: Actps5801J Assessee By : Shri Vibhor Garg, Ca Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 25/11/2025 Date Of Pronouncement 09/01/2026

For Appellant: Shri Vibhor Garg, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 10(37)Section 147Section 148Section 6

exemption u/s 10(37) of the Act in the sum of 8. Rs. 5,00,16,500/-, the ld AO observed that Section 10(37) of the Act deals with income chargeable under the head ‘capital gains’ arising from transfer of agricultural land. The ld AO observed that the subject ... 10(37) of the Act which applies to „urban agricultural lands‟ only and not to rural agricultural lands as specifically mentioned in section 10(37)(i) of the Act. Now, for the sake of understanding in simple language, it is very important to understand the Dharam Singh meaning of Rural

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 251/LKW/2024[2013-14]Status: DisposedITAT Lucknow09 Dec 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Dharmendra Kumar, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 10(37)Section 139(1)Section 144Section 147Section 148Section 2(14)(iii)Section 271(1)(c)

hence the compensation to arisen from the compulsory acquisition such land is exempt from income-tax under the provisions of section 10(37) of Income Tax Act, 1961. Accordingly, tax demand imposed on the amount of compensation of said land is illegal and without jurisdiction. ITA. Nos. 249 & 251/LKW/2024 Page ... Page 3 of 13 had been compulsorily acquired by the Government. Therefore, the compensation so received would not be taxable in terms of Section 10(37) of the Act. The Ld. CIT(A) did not accept the contention of the assessee and sustained the impugned additions. Aggrieved against this order

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 249/LKW/2024[2013-14]Status: DisposedITAT Lucknow09 Dec 2025AY 2013-14

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Shri Dharmendra Kumar, CAFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 10(37)Section 139(1)Section 144Section 147Section 148Section 2(14)(iii)Section 271(1)(c)

hence the compensation to arisen from the compulsory acquisition such land is exempt from income-tax under the provisions of section 10(37) of Income Tax Act, 1961. Accordingly, tax demand imposed on the amount of compensation of said land is illegal and without jurisdiction. ITA. Nos. 249 & 251/LKW/2024 Page ... Page 3 of 13 had been compulsorily acquired by the Government. Therefore, the compensation so received would not be taxable in terms of Section 10(37) of the Act. The Ld. CIT(A) did not accept the contention of the assessee and sustained the impugned additions. Aggrieved against this order

BHARAT BHUSHAN,KARNAL HARYANA vs. ITO, WARD-1, KARNAL

In the result, all the appeals of the assessee are allowed

ITA 2715/DEL/2023[218-19]Status: DisposedITAT Delhi16 Nov 2023

Bench: Dr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Shri Atiq Ahmed, Sr. DR
Section 10(37)Section 10(37)(i)Section 28

assessee holding that interest received by the assessee under Section 28 of the LA Act is part of enhanced compensation and exempt under Section 10(37) of the Income Tax Act. While holding so, the Tribunal held as under:- 7. We have heard both the parties and perused the material

ASHWANI KUMAR,GURUGRAM vs. ITO, WARD-1(3), GURGAON

In the result, all the appeals of the assessee are allowed

ITA 1728/DEL/2022[2018-19]Status: DisposedITAT Delhi16 Nov 2023AY 2018-19

Bench: Dr. B. R. R. Kumar

For Appellant: Shri M.R Sahu, CAFor Respondent: Shri Atiq Ahmed, Sr. DR
Section 10(37)Section 10(37)(i)Section 28

assessee holding that interest received by the assessee under Section 28 of the LA Act is part of enhanced compensation and exempt under Section 10(37) of the Income Tax Act. While holding so, the Tribunal held as under:- 7. We have heard both the parties and perused the material

INCOME TAX OFFICER WARD-2 (1), JAMMU vs. SHRI MOHD ASLAM BAGGAR, JAMMU

In the result, the appeal of the department is dismissed

ITA 104/ASR/2020[2015-16]Status: DisposedITAT Amritsar28 Feb 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Joginder Singh, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 10Section 10(37)Section 45(5)

right in holding the entire compensation received as exempt u/s 10(37) of the Income Tax Act, 1961 since the second condition of Section 10(37) is not met as the land was not used for agricultural purposes in the period of two years immediately preceding the date of transfer ... Representative as well as other reports of the revenue authorities of concerned area. 3.2. Before coming to the legal issue of applicability of section 10(37) of the Act as claimed by the appellant before the A.O. or section 45(5)(a) of the Act under which the Assessing Officer