Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 1201 - AT - Income TaxInterest income received u/s 28 of the Land Acquisition Act, 1894 - Taxabilty u/s 56(2)(viii) r.w.s. 57(iv) - HELD THAT:- We thus adopt the foregoing discussion in Basweshwar Mallikarjun Bidwe [2020 (10) TMI 356 - ITAT PUNE] mutatis mutandis to affirm the CIT(A)’s action upholding the impugned assessment findings regarding taxability of both sec.28 and sec.34 interests. The assessee’s sole substantive grievance raised in the instant appeal fails.
|