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        Income Tax

        2016 (3) TMI 733 - HC - Income Tax

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        Punjab & Haryana HC: Interest on Land Acquisition Awards Taxable Under Income Tax Law The Punjab & Haryana HC allowed the Union of India's review application, ruling that interest on additional land acquisition awards is taxable under ...
                      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.

                          Punjab & Haryana HC: Interest on Land Acquisition Awards Taxable Under Income Tax Law

                          The Punjab & Haryana HC allowed the Union of India's review application, ruling that interest on additional land acquisition awards is taxable under income tax law following an amendment in the Income Tax Act. Previous decisions were overturned for not considering the statutory amendment, resulting in interest on additional awards being subject to deduction upon deposit.


                          The Punjab & Haryana High Court allowed the review application by the Union of India, stating that interest on additional land acquisition awards is taxable under income tax law, as per an amendment in the Income Tax Act. Previous court decisions were deemed incorrect due to not considering the statutory amendment's impact. The orders have been recalled, and interest on additional awards is now liable to be deducted at the time of deposit.
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