← All Phrases
“Section 19(1)(b)”
Section References (mined)Section 19Section 19(1)(b)2 judgments
The decision most relied on for Section 19(1)(b) is 19-23 of APB): UOI v. Hari Singh (302 CTR 458), cited in 46 judgments on BharatTax.
Leading authorities on Section 19(1)(b)
19-23 of APB): UOI v. Hari Singh
302 CTR 458 · 2018 · Supreme Court
46
citing judgments
Additional amounts, solatium, and interest on excess compensation under the Land Acquisition Act form part of enhanced compensation under section 45(5) and are taxable in the year of receipt. If TDS is deducted, the Assessing Officer must determine the nature of the land acquired and the taxability of the compensation or enhanced compensation.
109 ITR 537 (SC) 19. CIT v. P. V.S. Beedies (P.) Ltd.
155 CTR 538 · 1999 · Supreme Court
10
citing judgments
The reopening of a tax assessment under Section 147(b) is valid if based on factual information provided by an audit party that highlights a fact overlooked by the Assessing Officer, rather than a question of law.
