“Section 155(16)”

Samay Singh, Yamunanagar vs. ITO-Ward (5), Yamunanagar

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/ amendment of the assessment order. Section

Income Tax Officer, Income Tax Office Barnala vs. Lakhvir Singh, Grain Market, Barnala

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/ amendment of the assessment order. Section

Rajbir Singh, Vill. Garhi Banjara vs. ITO, Ward-3, Yamunanagar

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/ amendment of the assessment order. Section

Baljit Singh, Ambala City vs. Income Tax Officer, Ward-1, Ambala

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/ amendment of the assessment order. Section

Balbir Kumar HUF, Chandigarh vs. ITO, Chandigarh

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/amendment of the assessment order. Section

Jagpal Singh, Chandigarh vs. Income Tax Officer, Ward 5(5), Chandigarh

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/ amendment of the assessment order. Section

Preeto Through L/H Gurmukh Singh, Panchkula vs. ITO, Ward No. 3, Panchkula

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/ amendment of the assessment order. Section

Pawan Kumar, Fatehabad vs. Income Tax Officer Ward-1, Fatehabad

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/amendment of the assessment order. Section

Sushma, Haryana vs. ITO, Ward - 4, Yamuna Nagar

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/ amendment of the assessment order. Section

Sh. Tej Ram, Chandigarh vs. ITO, Ward -5, Panchkula

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/ amendment of the assessment order. Section

Avtar Singh, Village Manakpur Thakur Dass vs. ITO Ward-1, Income Tax Office

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/amendment of the assessment order. Section

Raghbir Singh HUF, Chandigarh vs. ITO-Ward-1(3), Chandigarh

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/amendment of the assessment order. Section

Income Tax Officer, Ward-5(5), Chandigarh vs. Avtar Singh, Village- Kaimbwala

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/amendment of the assessment order. Section

Income Tax Officer, Ambala vs. Nachhatar Singh, Ambala Cantt

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/ amendment of the assessment order. Section

Sh. Amardeep Singh Athwal, Yamunanagar vs. ITO, Ward-1, Yamunanagar

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/amendment of the assessment order. Section

Sh. Amardeep Singh Athwal, Yamunanagar vs. ITO, Ward-1, Yamunanagar

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/amendment of the assessment order. Section

Sh. Ajit Singh, Pinjore vs. ITO, Ward-1, Panchkula

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/amendment of the assessment order. Section

Ranjeet Singh Khubber, Ambala vs. ITO, Ward 2, Ambala

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/amendment of the assessment order. Section

Ajay Kumar, Fatehabad, Haryana vs. ITO, Ward-1, Fatehabad, Haryana

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/amendment of the assessment order. Section

Sh. Ram Lal, Chandigarh vs. ITO, Ward-6(1), Chandigarh

full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance Act, 2003 (32 of 2003), have been enacted. 35. It was urged on behalf of the assessee that section ... receipt basis. Our above understanding is supported by insertion of clause (c) in section 45(5) with effect from 1-4-2004 and section 155(16) which refers to a situation of a subsequent reduction by the Court, Tribunal or other authority and recomputation/ amendment of the assessment order. Section