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“Section 10(31)”
Section References (mined)Section 10Section 10(31)2 judgments
The decision most relied on for Section 10(31) is Bikram Singh v. Land Acquisition Collector (224 ITR 551), cited in 75 judgments on BharatTax.
Leading authorities on Section 10(31)
Bikram Singh v. Land Acquisition Collector
224 ITR 551 · 1997 · Supreme Court
75
citing judgments
Interest received as income on delayed payment of compensation under Sections 28 or 31 of the Land Acquisition Act is a taxable revenue receipt, chargeable to income tax under the head 'income from other sources'.
Murli Industries Limited v. ACIT
441 ITR 8 · 2022 · High Court
22
citing judgments
Income tax proceedings initiated against a corporate debtor under section 148 for assessment years prior to the approval of a resolution plan under the Insolvency and Bankruptcy Code (IBC) are invalid, as the IBC aims to provide certainty by extinguishing all claims not part of the resolution plan.
