Reviewed case brief
CIT v Girdhari Lal
[VERIFY]
[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 1961
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
Compensation received on compulsory acquisition of agricultural land is not 'income' under the Income Tax Act.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[VERIFY]
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.