THE SIKH EDUCATIONAL SOCIETY,PATIALA vs. ADDL. CIT, RANGE, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

11 read with section 12 i.e. 33% ( 85% minus %age of application of income in the year under consideration ) should not be added in your return of income. Your reply should reach to the office of the undersigned on or before 26-03-2013 at 3.30 P.M. 16. In response to the above letter, the assessee society vide its letter

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

1) dated\n13.10.2022, had furnished the nature of activities, sources of\nincome, copy of Rules of the assessee board, Copy of order of\nregistration under section 12AA, computation of income, audit\nreport containing Balance sheet, Income and expenditure\naccount, and receipts and payments account. The details\nfurnished by the assessee are perused.\nThe assessee's response has been examined

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, SECTOR 17

In the result, this appeal of the Assessee stands dismissed

1) dated\n13.10.2022, had furnished the nature of activities, sources of\nincome, copy of Rules of the assessee board, Copy of order of\nregistration under section 12AA, computation of income, audit\nreport containing Balance sheet, Income and expenditure\naccount, and receipts and payments account. The details\nfurnished by the assessee are perused.\nThe assessee's response has been examined

DCIT, C-1 (EXEMPTIONS), CHANDIGARH vs. THE INSTITUTION OF CIVIL ENGINEERS SOCIETY, LUDHIANA

In the result, appeal of the Revenue is dismissed

11 could not be denied - Held, yes [Para 81 [In favour of assessee\"\nThus appellant has put forward that the payments needs to be excessive to\nprevailing market rate to be coming under the restrictions of section 13(1 )(c).\nTherefore the disallowance of the expenses does not withstand the test of\nunreasonableness.\n6.5.9 Another objection

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. CIT(EXEMPTION), CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

1) dated\n13.10.2022, had furnished the nature of activities, sources of\nincome, copy of Rules of the assessee board, Copy of order of\nregistration under section 12AA, computation of income, audit\nreport containing Balance sheet, Income and expenditure\naccount, and receipts and payments account. The details\nfurnished by the assessee are perused.\n\nThe assessee's response has been examined

HARYANA BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD,PANCHKULA vs. DCIT, EXEMPTION, CHANDIGARH

In the result, this appeal of the Assessee stands dismissed

1) dated\n13.10.2022, had furnished the nature of activities, sources of\nincome, copy of Rules of the assessee board, Copy of order of\nregistration under section 12AA, computation of income, audit\nreport containing Balance sheet, Income and expenditure\naccount, and receipts and payments account. The details\nfurnished by the assessee are perused.\n\nThe assessee's response has been examined

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

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

1) read with section 56(2)(viii) provides a specific statutory mandate to treat interest received on compensation or enhanced compensation as taxable in the year of receipt under the head income from other sources. The Ld. CIT(A) emphasized that interest under section 28 and interest under section 34 were distinct in nature, and the AO had already reproduced

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

1) read with section 56(2)(viii) provides a specific statutory mandate to treat interest received on compensation or enhanced compensation as taxable in the year of receipt under the head income from other sources. The Ld. CIT(A) emphasized that interest under section 28 and interest under section 34 were distinct in nature, and the AO had already reproduced

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

1) read with section 56(2)(viii) provides a specific statutory mandate to treat interest received on compensation or enhanced compensation as taxable in the year of receipt under the head income from other sources. The Ld. CIT(A) emphasized that interest under section 28 and interest under section 34 were distinct in nature, and the AO had already reproduced

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

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

1) read with section 56(2)(viii) provides a specific statutory mandate to treat interest received on compensation or enhanced compensation as taxable in the year of receipt under the head income from other sources. The Ld. CIT(A) emphasized that interest under section 28 and interest under section 34 were distinct in nature, and the AO had already reproduced

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

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

1) read with section 56(2)(viii) provides a specific statutory mandate to treat interest received on compensation or enhanced compensation as taxable in the year of receipt under the head income from other sources. The Ld. CIT(A) emphasized that interest under section 28 and interest under section 34 were distinct in nature, and the AO had already reproduced

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

1) read with section 56(2)(viii) provides a specific statutory mandate to treat interest received on compensation or enhanced compensation as taxable in the year of receipt under the head income from other sources. The Ld. CIT(A) emphasized that interest under section 28 and interest under section 34 were distinct in nature, and the AO had already reproduced

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

1) read with section 56(2)(viii) provides a specific statutory mandate to treat interest received on compensation or enhanced compensation as taxable in the year of receipt under the head income from other sources. The Ld. CIT(A) emphasized that interest under section 28 and interest under section 34 were distinct in nature, and the AO had already reproduced

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

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

1) read with section 56(2)(viii) provides a specific statutory mandate to treat interest received on compensation or enhanced compensation as taxable in the year of receipt under the head income from other sources. The Ld. CIT(A) emphasized that interest under section 28 and interest under section 34 were distinct in nature, and the AO had already reproduced

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

1) read with section 56(2)(viii) provides a specific statutory mandate to treat interest received on compensation or enhanced compensation as taxable in the year of receipt under the head income from other sources. The Ld. CIT(A) emphasized that interest under section 28 and interest under section 34 were distinct in nature, and the AO had already reproduced

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable in the year of\nreceipt which is only reinforced by insertion of clause (c) because the right to\nreceive payment under the 1894 Act is not in doubt.\n16.\nThe Id. AR further submitted that the aforesaid legal position has\nsubsequently been reaffirmed

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

1-4-2004, the receipt of\nenhanced compensation under Section 45(5)(b) was taxable in the year of\nreceipt which is only reinforced by insertion of clause (c) because the right to\nreceive payment under the 1894 Act is not in doubt.\n16.\nThe Id. AR further submitted that the aforesaid legal position has\nsubsequently been reaffirmed

GURDEEP SINGH HUF,CHANDIGARH vs. ITO, WARD 5(5), CHANDIGARH

1-4-2004, the receipt\nof enhanced compensation under Section 45(5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt.\n16.\nThe Id. AR further submitted that the aforesaid legal position has\nsubsequently been reaffirmed