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3 results for “capital gains”+ Section 145B(1)clear

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Section 56(2)(viii)4 Section 1484 Section 10(37)4 Section 148A3 Section 56(2)(viib)2 Section 2(71)2 Addition to Income2

DEVARAYA PILLAI SUBRAMANIAN,SALEM vs. ITO, WARD-1(1), SALEM

In the result, appeal filed by the assessee is allowed

ITA 561/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Sept 2025AY 2017-18

Bench: Shri George George K & Shri S.R.Raghunathaआयकर अपील सं./Ita No.: 561/Chny/2025 धनिाजरण वर्ज / Assessment Year:2017-18 Devaraya Pillai Subramanian, Ito 58A, Sathyamoorthy Street, Vs. Ward – 1(1), Salem – 636 001. Salem. Tamil Nadu. [Pan: Aijps-3267-J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate प्रत्यथीकीओरसे/Respondent By : Ms. Sita Krishnamoorthy, Jcit

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. Sita Krishnamoorthy, JCIT

Section 56(2)(viii)

1, after analysing the provisions in Section 28 and 34 of Land Acquisition Act had held that interest is different from compensation. :-6-: ITA. No:561/Chny/2025 However, interest paid on the excess amount u/s.28 would depend upon a claim by a person whose land is acquired whereas interest u/s.34 is for delay in making payment. The Interest u/s.28 is part

DEVARAYA PILLAI SUBRAMANIAN,SALEM vs. ITO, WARD-1(1), SALEM

ASIRVAD MICRO FINANCE LIMITED,ANNA SALAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE -1(1), CHENNAI

DEVARAYA PILLAI SUBRAMANIAN,SALEM vs. ITO, WARD-1(1), SALEM

ASIRVAD MICRO FINANCE LIMITED,ANNA SALAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE -1(1), CHENNAI

VEERASWAMY JOTHEESWARAN,TIRUVALLUR vs. ITO, WARD-1,, TIRUVALLUR