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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Punjab & Haryana High Court: Compensation for Agricultural Lands Taxable as Capital Gains</h1> The High Court of Punjab and Haryana held that income from compensation for agricultural lands acquired by the State Government is taxable as capital ... Capital Gains, Agricultural Land, Urban Area The High Court of Punjab and Haryana ruled that income from the compensation received for agricultural lands acquired by the State Government is taxable as capital gains. The Tribunal's decision to exempt the income from tax was overturned based on previous case law and relevant tax law amendments. The judgment favored the Department over the assessee. (Case citation: 1998 (2) TMI 88 - PUNJAB AND HARYANA High Court)

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