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capital gain

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(Querist)
18 July 2008 whether the compulsory acquisition by the local bodies like improvement trust etc.(state owned bodies) are covered under the compulsory acquisition u/s 10(37)
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CA RAMESH KUMAR AHUJA

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CA RAMESH KUMAR AHUJA (Expert)
19 July 2008 Any property acquired by the orders passed under 'The Land Acquisition Act,1894' is said to be a case of Compulsory Acquisition. In case, imrovement trust is a local authority as defined in section 3(aa) of the said Act, then the acquisition by the trust is a compulsory acquisition u/s 10(37).
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