PROJECT REPORT ON-

Crime against humanity as international crime

PROJECT SUBMITTED TO-

Mr. Manoj kumar

(FACULTY OF COMPARATIVE CRIMINAL PROCEDURE)

PROJECT SUBMITTED BY-

Amitesh Tirkey
ROLL NO 25
SEMESTER VIII
PROJECT SUBMITTED ON

DATE 6/04/2017

HIDAYATULLAH NATIONAL LAW UNIVERSITY, RAIPUR

1
 ACKNOWLEDGEMENT

This is not just a customary acknowledgement of help that I received but a sincere expression of
gratitude to all those who have helped me to complete this project and made it seem apparently
more readable than otherwise it would have been.

I am in debt to my faculty advisor MR. MANOJ KUMAR for giving such an interesting and
wonderful topic CRIME AGAINST HUMANITY AS INTERNATIONAL CRIME and who has
been extremely kind to make space for all my enthusiasm & endeavors and making it seem easy
by clearly explaining its various aspects.

I am also grateful to all my friends and seniors who have given their valuable suggestions
pertaining to the topic and have been a constant source of help and support.

Thanking everyone.

AMITESH TIRKEY

ROLL NUMBER 25

SEMESTER VIII

SECTION C

2
TABLE OF CONTENT

CONCLUSION..............................................................................................................................19

BIBLIOGRAPHY.20

3
 INTRODUCTION

RESEARCH METHODOLOGY
The paper is doctrinal in approach. The methodology implied is more of empirical in nature.
Literature review has been done extensively in order to make this a comprehensive presentation.
The researcher, in the study, has tried to make use of the available resources to the best of her
capacity.

SOURCES OF DATA
The sources of data in this project are secondary in nature. The researcher has mainly resorted to
several online articles for the completion of the project. However the documentary material in
the form of books, law journals and articles in the library has also been referred to for the subject
matter at hand.

MODE OF WRITING
The mode of writing in this project is descriptive and analytical.

MODE OF CITATION
The mode of citation used in the project is Bluebook (19th Ed.) Citation Format.

4
 PROCEDURE OF LAND ACQUISITION AND AWARDING OF COMPENSATION

The method of land acquisition and the compensation paid for these acquisitions is given in the
following paragraphs.

A Cadastral survey is conducted for obtaining the details of extent of land, persons affected and
the number of owners. Based on the outcome of the survey, a requisition is submitted to the
District Collector (authority nominated by the Government under the Land Acquisition Act,
1894) for acquiring the identified land. The District Collector designates a Tahsildar to take care
of this land acquisition. The Tahsildar on behalf of the Government publishes a notice under the
Survey and Boundaries Act, 1961. A Gazette notification is also issued identifying the land for a
public purpose. Thereafter, notices are issued to land owners and a hearing is conducted. In the
meantime, the Tahsildar fixes value of land after assessing the local prevailing market rate.
Buildings are valued based on the schedule of rates of Public Works Department. Trees are
valued based on the norms fixed by the state forest department. The District Collector (or the
State Government in case the compensation is above Rs. 2 crore to a single person) approves the
values fixed by the Tahsildar. A Gazette declaration regarding the acquisition of land for public
purpose is issued. The Tahsildar, thereafter, issues a notice intimating the company, i.e., the
requisitionist, to remit the money to the Government treasury. After the remittance, the
possession of the land is handed over to the company by the Tahsildar. As per the provisions of
the Land Acquisition Act, 1894, any interested person who has not accepted the award may, by
application to the District Collector, require that the matter be referred for determination of the
Court. In such cases, it is mandatory for the Tahsildar to refer all the land acquisition cases to the
Sub-Court. These are called the Land Acquisition Reference (LAR) cases. Additional (enhanced)

5
compensation is paid for the land acquired, strictly as per the decree passed by the Courts, under
the provisions of the Land Acquisition Act, 1894.1

The typical package for enhanced compensation in LAR cases decreed by the Court is as
follows:
(a) On receipt of a reference, the Sub-Court may provide for enhanced compensation (by
determining the market value) to be awarded for land acquired under the Land
Acquisition Act, 1894, after considering various factors.
(b) In addition to the market value of the land determined, the Court shall, in every case,
award an amount calculated at the rate of 12% p.a. for the period commencing on and
from the date of publication of notification to the date of Award or the date of taking
possession of the land, whichever is earlier. This is provided for bringing the value of the
land to its market value as on the date of possession of land or award of compensation, as
the case may be.
(c) Further, a sum of 30% on such market value is provided as solatium, in consideration of
the compulsory nature of the acquisition.
(d) The Court also directs to pay interest on such excess compensation at the rate of 9% p.a.
from the date on which the possession of the land is taken to the date of payment to the
Court.
(e) If the enhanced compensation is paid to the Court after the date of expiry of one year
from the date of possession, interest at the rate of 15% p.a. shall be payable from the date
of expiry of the said period of one year till the payment of such enhanced compensation
to the Court.
(f) If the company prefers to appeal against the decree of the Sub-Court, it can move the
High Court. In the meantime, the claimants file execution petitions before the Sub-Court
praying for attachment of the common properties. The High Court ordinarily orders
conditional stay against the decree of the Sub-Court/execution petitions. The stay orders
will be effective, say, on payment of 50% of the total of enhanced compensation decreed
by the Sub-Court (i.e., the total of (a) to (e) above) into the Sub-Court.
(g) On disposal of the appeal by the High Court, balance compensation if awarded shall also
be remitted to the Sub-Court. In a few cases, when the enhanced compensation decided

1 http://www.incometaxindiapr.gov.in/incometaxindiacr/contents/DTL2011/casesec45.htm,
accessed on 14.9.2013.

6
 by the High Court on final disposal of the appeal is less than the amount ordered while
granting stay, necessary refund applications would also be filed before the Sub-Court.

The querist has also provided a typical computation of enhanced compensation as shown below
for easy reference:
According to the querist, the company settles for the land compensation as per the decree of the
Sub-Court and accordingly, the amount is deposited with the Court. The appeal, if any, filed by
the company against the decree of the Sub-Court is disposed off at a later date by the High Court
either at the same rate as already remitted or at a lower or higher amounts as may be decided by
the High Court.2

COMPULSORY ACQUISITION

Once a declaration of public purpose is made under Section 6 of the Land Acquisition Act, the
declaration becomes conclusive by force of statute. The only way in which the said finality can
be got rid is by proving what in law is regarded as fraud on power. The fundamental right
consists in this, namely, that a person shall not be deprived of his property except for a public
purpose.3 If, as a matter of fact, a public purpose did exist for making a compulsory acquisition,
the acquisition itself will be beyond reproach that it is in violation of any fundamental right.
Once an acquisition is therefore perfectly valid, it will be too wide a proposition to state that
possibility of some land being surplus or unnecessary for the original purpose for which it was
acquired could operate retrospectively, to invalidate the acquisition either fully or in part. The
position in regard to the utilization of surplus land has to be dealt with upon considerations
which are quite consistent with the fact that original acquisition is perfectly valid.4

2 http://www.taxmann.com/datafolder/Flash/flashbn17-7-09_1.htm, accessed on 12.9.2013.

3 H. Bevarly, Commentary on Land Acquisition Act, 1894 (9 th Ed., Vol. 1, Delhi Law House
2010).

4 http://taxdomain.blogspot.com/2009/07/compensation-for-land-acquisition.html, accessed on 10.9.2013.

7
An owner of property can claim even a higher price than the market price for his property; and
simply because he is willing to sell his property and because he will get a proper price if his
property is acquired, his property cannot be compulsorily acquired. Compulsory acquisition can
be affected only in accordance with the acquisition law, because it is an inroad into a citizens
right to own property. Such inroad can be made only in strict compliance with the law
authorizing it.5 Except by following the procedure lid down under in the Land Acquisition Act,
the government have no right to deprive the citizens of their property by making an ex gratia
payment. The Government has to make requisite notification under Section 4 and Section 6, and
give notices to persons interested in the said land as prescribed under Section 9 so that they may
put their claims o compensation for their interest in the land. Then an enquiry has t be provided
under Section 11 an award has to be made by the collector and it has to be filled in the
Collectors Office. There are further provisions, for the persons who do not accept the
compensation or award to have the mater taken up to the courts. 6 Where the petitioners have
been deprived of all these opportunities before they were dispossessed from their lands there can
be no doubt that the action of the respondents has been arbitrary and in violation of Article 31 of
the Constitution and also of the provisions of the Land Acquisition Act.7
OBJECTIONS- Objections of the persons interested are to be heard and disposed off under sec.5-
A in all L.A cases. The persons interested are entitled to file objections before the L.A.O. suo-
motu within 30 days from the date of publication of the notification. There should be a clear
interval of 15 days from the date of service of notice in form-III and the date fixed for 5-A
enquiry. This notice should be published on the notice board of the Land Acquisition Officer;
M.R.O; M.D.O; Police Station; Sub Registrar's Office and also in the village and the published
copies should be kept in the L.A. file. Hence the date fixed for conduct of Enquiry u/s 5-A shall
not be within the said 30 days period, and the enquiry can be conducted from the 31st day
onwards. The objections filed during the conduct of the enquiry shall be examined after
obtaining specific remarks of the Requisitioning Authority. Authority competent to approve D.D.
5 Ambujam Menon v. State of Kerala, AIR 2003 SC 4672.

6 Section 18, Land Acquisition Act, 1894.

7 Luitang Khullakpa v. Deputy Commissioner of Manipur, AIR 1961 Manipur 33.

8
is competent either to accept or reject the objection. The Land Acquisition Officer should
maintain docket-entries for the 5-A Enquiry which should also accompany the record of enquiry
to be submitted along with the proposals for approval of the D.D. u/s 6 of the Act. 8

RE-DETERMINATION OF THE COMPENSATION ON THE BASIS OF AWARD OF

THE COURT - ENHANCED COMPENSATION
According to Section 28-A, there is a provision for claim for redetermination of the
compensation by the awardees on the basis of a court judgment passed on the claims put in by
any other awardee covered by the same notification though they might not have made a request
for a court reference earlier. The claim for redetermination of the amount of compensation should
be made to the L.A.O. within 3 months from the date of the award of the court. On such a
reference, the L.A.O. shall issue notice to all the persons interested give them a reasonable
opportunity of being heard, conduct an enquiry and make an award determining the
compensation payable to such applicants.9 Even after this award, if they are not satisfied with the
re-determined compensation, they may apply for a reference to the court as provided for in the
Act.10

The Supreme Court held that the additional benefit provided by Amendment Act will also apply
to the Award passed by Land Acquisition officer or order passed by Court between the period
from 30-4-82 to 24-9-84. The Govt. in their Memo No. 25646/LA (A2)/2002 dated 12.11.2002
have issued instructions among other things for payment of interest on the aggregate amount of
compensation including Addl. Market value and solatium while passing the awards by L.A.O., in

8 Section 5-A, of Land Acquisition Act, 1894.

9 Section 28-A of Land Acquisition Act, 1894.

10 Section 18 of Land Acquisition Act, 1894.

9
compliance with the judgment of Supreme Court of India in Civil Appeal No. 6271/98 dated
9.9.2001.

In the case of compulsory acquisition of property, in most cases, at the initial stage,
compensation is awarded [original compensation], which is received by the person whose
property is acquired owner. In most such cases, there is always a dispute with regard to the
quantum of compensation originally awarded and the disputes remain in litigation for a long
time. In a large number of such cases, by and large, the owners succeed and secure additional
compensation from the Courts Enhanced Compensation. Generally, in most such cases, the State
continues to litigate the quantum of Enhanced Compensation till the Apex Court and the issues
get finally resolved after a very long time. In most cases, once the Enhanced Compensation is
determined/approved by the Courts say, the High Court, the amount of such Enhanced
Compensation is deposited with the Courts and the owners are permitted to withdraw the same
against some security say, bank guarantee, or even without any security, notwithstanding the fact
that the disputes remain pending before the higher courts say, Apex Court.

Interest under section 28 of Land Acquisition Act, additional amount under section 23(1A) and
solatium under section 23(2) of said Act form part of enhanced compensation under section
45(5)(b); even in cases where pending appeal, Court/Tribunal/authority before which appeal is
pending, permits claimant to withdraw against security, or otherwise enhanced compensation
(which is in dispute), the same is liable to be taxed under section 45(5) - Section 45(5) deals with
transfer(s) by way of compulsory acquisition and not by way of transfers by way of sales, etc.,
covered by section 45(1). Secondly, section 45(5) talks about enhanced compensation or
consideration which in terms of Land Acquisition Act, 1894, results in payment of additional
compensation.11 It is true that interest is not compensation. It is equally true that section 45(5)
of the 1961 Act refers to compensation. But, one has to go by the provisions of the 1894 Act
which awards interest both as an accretion in the value of the lands acquired and interest for
undue delay. Interest under Section 28, unlike interest under section 34, is an accretion to the
value; hence it is a part of enhanced compensation or consideration which is not the case with
interest under section 34 of the 1894 Act. So also additional amount under section 23(1A) and

11 http://www.incometaxindiapr.gov.in/incometaxindiacr/contents/DTL2011/casesec45.htm, accessed on 14.9.2013.

10
solatium under section 23(2) of the 1894 Act form part of enhanced compensation under section
45(5)(b). Section 45(5), read as a whole, including clause (c), not only deals with reworking but
also with the change in the full value of the consideration (computation) and since the enhanced
compensation/consideration (including interest under section 28 of the 1894 Act) becomes
payable/paid under the 1894 Act at different stages, the receipt of such enhanced
compensation/consideration is to be taxed in the year of receipt subject to adjustment, if any,
under section 155(16), later on. Hence, the year in which enhanced compensation is received is
the year of taxability. Consequently even in cases where pending appeal, the
Court/Tribunal/Authority before which appeal is pending, permits the claimant to withdraw
against security or otherwise the enhanced compensation (which is in dispute), the same is liable
to be taxed under section 45(5). This is the scheme of section 45(5) and section 155(16). Even
before the insertion of section 45(5)(c) and section 155(16) with effect from 1-4-2004, the
receipt of enhanced compensation under section 45(5)( b) was taxable in the year of receipt
which is only reinforced by insertion of clause (c) because the right to receive payment under the
1894 Act is not in doubt. It is important to note that compensation, including enhanced
compensation/consideration under the 1894 Act is based on the full value of property as on date
of notification under section 4 of that Act. When the Court/Tribunal directs payment of enhanced
compensation under section 23(1A), or section 23(2) or under section 28 of the 1894 Act it is on
the basis that award of the Collector or the Court, under reference, has not compensated the
owner for the full value of the property as on date of notification.12

Section 45 refers to compensation determined as per award of Collector - Words the

compensation awarded in the first instance occurring in clause (a) of sub-section (5) refer to
compensation determined by the Collector as per his award and the words such compensation or
part thereof...received by the assessee occurring in the said clause refer to amounts received
pursuant to the award passed by the Collector, and not the amount received earlier to the award.13

12 CIT v. Ghanshyam (HUF), [2009] 182 Taxman 368/315, ITR 1 (SC).

13CIT v. C.P. Lonappan & Sons, [2004] 134 Taxman 757 (Ker.).

11
Where any amount is received after stay of award in pursuance of an interim order - If any
amount is received after stay of award, in pursuance of an interim order as a payment subject to
final result, it will not be an amount received as enhanced compensation contemplated under
section 45(5)(b), but only an interim payment received subject to final decision.14

When asset is not capital asset at the time of transfer - If at the time of transfer the asset
does not fall within the definition of capital asset, there is no occasion to treat the enhancement
of compensation in a subsequent year as capital gain under section 45(5). The question whether
an asset is a capital asset or not has to be determined in the year in which the asset is acquired or
any compensation or part thereof is first received. Where the revenue has accepted that the land
in question was agricultural land not falling within the definition of capital asset at the time when
compensation was first received, revenue could not be permitted to open this question in a
subsequent year when the enhanced compensation was received and to take a contrary view in
respect of the same asset.15

Mere claim for enhanced compensation will not suffice - The streamlining of the provision of
section 45 amply makes it clear that the assessability of the enhanced compensation chargeable
under the head Capital gains is only with reference to the previous year in which such amount
is received on a final settlement of the quantum of compensation by the Court. Mere claim
cannot be regarded as a receipt to attract provisions of section 45(5)(b). Where claim for
enhanced compensation is under dispute and same is pending during assessment year under
consideration, conditional receipt does not bestow character of income under section 45(5)(b).16

In case of interim order - Even if compensation is enhanced by interim order, it will be taxable
on receipt basis under section 45(5)(b).17

14 Chief CIT v. Smt. Shantavva, [2004] 136 Taxman 678 (Kar.).

15 A.R. Dahiya v. Asstt. CIT, [2004] 141 Taxman 449 (P&H).

16 K. Mahendar v. CIT, [2008] 303 ITR 245 (Mad.).

17 C.P. Jacob v. Asstt. CIT, [2008] 174 Taxman 154 (Ker.).

12
Others - Where pending appeals filed against award of compensation for acquisition of land,
assessee withdrew award amounts as per interim order of Calcutta High Court, amount received
by assessee could not be assessed before appeals pending before Calcutta High Court reached
their finality.18

TAX IMPLICATIONS

There is a dispute regarding the year of taxability of the Enhanced Compensation when such
disputed compensation was received by the owner on furnishing security as the amount received
is liable to be repaid, if, the higher court decides the issue against the owner fully or partly.

Before the introduction of Sec. 45(5) from the A.Y. 1988-89 (Pre-1988 Law), the Apex Court in
the case of Hindustan Housing Land Development Trust Limited19 had taken a view that such
receipt of disputed Enhanced Compensation cannot be taxed in the year of receipt on the grounds
that the same has not accrued to the assessee as the amount awarded is disputed by the
Government in the final appeal.

To resolve the above issue, Sec. 45(5) was introduced from the A.Y. 1988-89, which, effectively,
provided that where the capital gain arises on account of compulsory acquisition on account of
transfer of such assets for which the consideration was determined or approved by the Central
Government or the Reserve Bank of India and the compensation or the consideration for such

18 Anil Kumar Forma (HUF) v. CIT, [2007] 163 Taxman 182/289.

19 161 ITR 524.

13
transfer is enhanced or further enhanced by any court etc., the capital gain computed at the first
instance based on the original compensation or, consideration originally determined or approved
by the Central Government/RBI, is chargeable to tax in the previous year of receipt of such
Enhanced Compensation or part thereof. It is also provided that if any such Compensation is
enhanced or further enhanced by the Court etc., then the amount of such Enhanced
Compensation shall be deemed to be income chargeable as capital gain of the previous year in
which such enhanced amount is received by the assessee (Post-1988 Law).20

As mentioned earlier, in many cases, such enhanced amount is disputed by the payer before the
higher authority/court etc. and the amount of such disputed compensation is deposited with the
Court and the assessee, in most cases, is allowed to withdraw the same on furnishing some
security such as bank guarantee etc. or even without that [Disputed Enhanced Compensation].
The amendment of 1988 was primarily made to resolve the issue of the year of taxability of such
Disputed Enhanced Compensation. However, various Benches of the Tribunal as well as various
High Courts, even under Post-1988 Law, followed the principle laid down in the judgment of the
Apex Court in the above referred case of Hindustan Housing & Land Development Trust Limited
[hereinafter referred to as Hindustan Housings case] and took the view that unless the Enhanced
Compensation is received without any embargo, leaving thereby no scope or likelihood of
returning the same, such Disputed Enhanced Compensation cannot be taxed in the year of
receipt. Some contrary views were also found on this issue. Accordingly, by and large, in spite of
the introduction of section 45(5), the issue with regard to receipt of Disputed Enhanced
Compensation continued and was under debate.21

The above issue had become very relevant from the assessee point of view because if such
Disputed Enhanced Compensation is taxed in the year of receipt and subsequently, the amount of
such Compensation gets reduced on account of any order of the higher authority/court etc. and if,
the assessee is required to refund the excess amount received by him, then there was no specific
mechanism in the Income-Tax Act [the Act], whereby the effect of such reduction in the amount
20 http://www.incometaxindiapr.gov.in/incometaxindiacr/contents/DTL2011/casesec45.htm, accessed on 11.9.2013.

21 http://www.accommodationtimes.com/legal/income-tax/recent-judgement-controversial-issues-on-capital-gains-
tax-2/, accessed on 12.9.2013.

14
of such Enhanced Compensation can be given in the assessment of the assessee. To address this
issue, the Finance Act, 2003 introduced Clause (c) in section 45(5) and section 155(16) (w.e.f.
A.Y. 2004-05) to provide that in such an event, a proper rectification will be carried out in the
assessment of relevant assessment year, in which such Disputed Enhanced Compensation was
taxed on account of the receipt thereof (Post-2003 Law).

After the amendment made in Sec.45(5) by the Finance Act, 2003, the issue was considered by
the Special Bench of ITAT (Delhi) in the case of Kadam Prakash HUF22 in the context of the
assessment year prior to A.Y. 2004-05 under the Post-1988 Law. In this case, the Special Bench
of ITAT considered the effect of amendment of 2003 and took the view that such Disputed
Enhanced Compensation can be taxed in the year of receipt and the amendment of 2003 will also
apply to earlier years. At that time, it was felt that perhaps the issue should now be treated as
almost settled. However, as it happens, subsequently, the Madras High Court in the case of Anil
Kumar Firm (HUF)23 and connected appeals had an occasion to consider the above mentioned
issue . In that case, even after noticing the amendment of 2003, the High Court still took the view
that such Disputed Enhanced Compensation cannot be taxed in the year of receipt. On the other
hand, the Kerala High Court in the case of C.P. Jacob24 took a contrary view and went a step
further and held that even without the aid of amendment of 2003, the assessee is entitled to get
assessment rectified, if additional compensation assessed on receipt basis is ordered to be repaid
in appeal by the Court. According to the Kerala High Court, the assessee was not without
remedy, if an additional compensation received through the Court would have been cancelled or
reduced in further appeals by the Court and the final judgment in the matter of compensation was
delivered by the Court beyond the period of limitation provided for rectification of an
assessment. According to the Kerala High Court, the assessee, in such cases, is not helpless
because as a last resort, the assessee can approach the High Court under Article 226 of the
Constitution to redress his grievance against the judgment. Accordingly, the Kerala High Court

22 10 SOT 1.

23 289 ITR 245.

24 174 Taxman 154.

15
took the view that it is clear from section 45(5) (i.e. Pre-2004 Law) that the statute provides for
assessment of such capital gain in the acquisition proceedings on receipt basis and such Disputed
Enhanced Compensation can be taxed in the year of receipt. Under the circumstances, the issue
with regard to year of taxability of receipt of Disputed Enhanced Compensation continued.

Recently, the Apex Court in the case of Ghanshyam [HUF] in the context of A.Y. 1999-2000
and other appeals under the Pre-2003 Law and the issue was decided. Considering the
importance of the issue which is under debate for a long time, it is thought fit to consider this
judgment in this column.25

CONCLUSION

The Apex Court settled a very old controversy with regard to the year of taxability of the receipt
of Disputed Enhanced Compensation is now resolved and the same is taxable in the year of
receipt, notwithstanding the fact that the dispute with regard to the ultimate right of receiving
such compensation under the L.A. Act is finally not settled. The judgments of the Apex Court in
the above cases also make it clear that the above position with regard to the taxability of receipt
of such compensation will apply under the Post-1988 Law. In the context of the year of taxability
of interest on compensation or on enhanced compensation, the Act is now specifically amended
by the Finance Act, 2009 w.e.f. the A.Y. 2010-11 [Ref. sections 145A(b), 56(2)(viii) and 57(iv)].
Under the amended provisions, effectively, 50% of the interest received by the assessee on

25 http://www.taxmann.com/datafolder/Flash/flashbn17-7-09_1.htm, accessed on 12.9.2013.

16
compensation or on Enhanced Compensation is taxable in the year of receipt. These provisions
do not distinguish between the interest received u/s 28 or 34 of the L.A. Act. In fact, these
provisions also do not make any reference to compulsory acquisition or to the L.A. Act.
Therefore, some issues are likely to come up for consideration with regard to the applicable
provisions for the taxability of such interest and in particular, in the context of interest awarded
u/s 28 of the L.A. Act.

But inspite of these guidelines laid by the Apex Court the dispute on the very issue of relevance
of enhanced compensation and refute persists which often results in the incorrect usage of the
provision and undue advantage are taken. Not to forget the inherent limitations of the statute
because of its age. The Land Acquisition Act is more than 150 years old nod and its provision
need to be amended drastically, especially in matters relating to compensation and their tax
implications. With the taxation laws and rules changing by the day, it is very difficult o keep a
harmony and find a way to draw relevant conclusions on its application. The problem is also not
properly dealt properly in the new Land Acquisition Bill. So the only solution at the disposal is a
dynamic Act, in-competence with the ever-changing issues arising.

BIBLIOGRAPHY

BOOKS
1. H. Bevarly, Commentary on Land Acquisition Act, 1894 (9th Ed., Vol. 1, Delhi Law
House 2010).

WEB LINKS
1. http://www.taxmann.com/datafolder/Flash/flashbn17-7-09_1.htm
2. http://www.incometaxindiapr.gov.in/incometaxindiacr/contents/DTL2011/casesec45.htm
3. http://www.accommodationtimes.com/legal/income-tax/recent-judgement-controversial-
issues-on-capital-gains-tax-2/
4. http://www.incometaxindiapr.gov.in/incometaxindiacr/contents/DTL2011/casesec45.htm
5. http://www.taxmann.com/datafolder/Flash/flashbn17-7-09_1.htm
6. http://taxdomain.blogspot.com/2009/07/compensation-for-land-acquisition.html
7. http://www.incometaxindiapr.gov.in/incometaxindiacr/contents/DTL2011/casesec45.htm

17