Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Correct head of income - interest received under Section 28 of the Land Acquisition Act, 1894 - part take the character of the compensation and would fall under the head “Capital gains” or “Income from other sources” - the interest received on compensation or enhanced compensation is to be treated as “income from other sources” and not under the head “Capital gains”.
Correct head of income - interest received under Section 28 of the Land Acquisition Act, 1894 - part take the character of the compensation and would fall under the head “Capital gains” or “Income from other sources” - the interest received on compensation or enhanced compensation is to be treated as “income from other sources” and not under the head “Capital gains”.
Note: It is a system-generated summary and is for quick reference only.
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