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“Section 19(34)”

Section References (mined)Section 19Section 19(34)4 judgments

The decision most relied on for Section 19(34) is Sunder v. UOI19. 19 (7 SCC 211), cited in 56 judgments on BharatTax.

Leading authorities on Section 19(34)

Sunder v. UOI19. 19
7 SCC 211 · 2001 · Reported
56
citing judgments

Interest awarded under Section 28 of the Land Acquisition Act, 1894, includes interest on statutory solatium, treating solatium as an integral part of compensation. For income tax, interest on delayed compensation under the LAA is taxed as capital gains, not as 'interest' under Section 2(28A), and qualifies for Section 10(37) exemption if the acquired land is agricultural.

Judgments citing Section 19(34)

Exlservices.Com (India) Pvt. Ltd., New Delhi vs. DCIT, Ltu, Circle- 1, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 7392/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Sept 2021AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat(Through Video Conferencing) Exlservices.Com (India) Vs. Acit Pvt. Ltd., Large Taxpayer Unit, 414, 4Th Floor, Plot No.10 Circle – 1, Nbcc Plaza & 11, Dlp Jasola Tower-B, Pushp Vihar, Dda District Centre, Saket, New Delhi New Delhi - 110025 Pan No. Aaace 5174 C (Appellant) (Respondent) Assessee By Shri Ajay Vohra, Sr. Adv. Shri Neeraj Jain, Adv. Shri Saksham Singhal, Adv. Revenue By Ms. Rinku Singh, Sr. D.R. Date Of Hearing: 31.08.2021 Date Of Pronouncement: 06.09.2021 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.08.2018 Passed By The Commissioner Of Income Tax (Appeals)-22, New Delhi Relating To Assessment Year 2014-15. 2. The Relevant Facts As Culled From The Material On Records Are As Under :

Section 143(3)Section 14ASection 155JSection 271(1)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KUL

Exlservice.Com(India) Private Limited, New Delhi vs. ACIT, Ltu, Circle-1, New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 8452/DEL/2019[2015-16]Status: DisposedITAT Delhi08 Mar 2021AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Surender Pal, CIT-DR
Section 143(3)

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA

Exlservices.Com (India) Pvt. Ltd., New Delhi vs. DCIT, Ltu, Circle- 1, New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 5436/DEL/2017[2013-14]Status: DisposedITAT Delhi08 Mar 2021AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Surender Pal, CIT-DR
Section 143(3)

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA

Exlservice.Com (India) P.Ltd, New Delhi vs. DCIT Ltu, Circle-1, New Delhi

In the result, all the appeals of the assessee in ITA Nos

ITA 5435/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Mar 2021AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Surender Pal, CIT-DR
Section 143(3)

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA