{"id":41225,"date":"2024-04-02T19:05:59","date_gmt":"2024-04-02T13:35:59","guid":{"rendered":"https:\/\/itatonline.org\/digest\/azizuddin-latiphoddin-kazi-v-ito-2023-203-itd-152-pune-trib\/"},"modified":"2024-04-02T19:05:59","modified_gmt":"2024-04-02T13:35:59","slug":"azizuddin-latiphoddin-kazi-v-ito-2023-203-itd-152-pune-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/azizuddin-latiphoddin-kazi-v-ito-2023-203-itd-152-pune-trib\/","title":{"rendered":"Azizuddin Latiphoddin Kazi v. ITO (2023) 203 ITD 152 ( Pune) ( Trib)"},"content":{"rendered":"<p>Tribunal held that the land was acquired much earlier and received enhanced compensation\u00a0 before\u00a0 the enactment of RFCTAAR law . Accordingly the interest received is chargeable to tax under section 56(1) (vii) read with section 145A(b) of the Act . Followed Shivjirao v. State\u00a0 (WP No. 5042 of 2013 dt 27 -8 -2013 (Bom)( HC) . (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.56: Income from other sources \u2013 Interest received  under section 28 of Land Acquisition Act , 1894 \u2013 Chargeable to tax. [S. 56(2)(viii) , 145A(b), Land Acquisition Act , 1894 ,.28, 33, Right to Fair Compensations and Transparency in Land Acquisition , Rehabilitation and Re -Settlement (RFCT TLAAR ) Act, 2013  ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-41225","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aIV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41225","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=41225"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41225\/revisions"}],"predecessor-version":[{"id":41226,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41225\/revisions\/41226"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}