Supreme Court of India
Bikram Singh and Ors. v. The Land Acquisition Collector and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that it is a revenue receipt exigible to tax under c Section 4 of the Income-Tax Act.
Judgment, page 7
From the headnote
Income Tax Act, 1961 : Sections 4,5, 194- -lnterest received as income on the delayed pay ment of compensation detennined under S.28 or 31 of Land Acquisition Act-Held : It is revenue receipt exigible to tax under S.4-S.194A not applicable as it relates to deduction of tax at source. Land Acquisition Act, 1894 : Sections 28,31-Jnterest received as income on the delayed payment of compensation-ls a revenue receipt exigible to tax under S.4 of the Income Tax Act, 1961.
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