SH. GURINDER SINGH GREWAL L/H OF PARNEET KAUR GREWAL,CHANDIGARH vs. ACIT, CIRCLE 4(1), CHANDIGARH

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

JAGPAL SINGH,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), CHANDIGARH, CHANDIGARH

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

SH. PARDEEP KUMAR,AMBALA vs. ITO, WARD-3, AMBALA

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

AVTAR SINGH,VILLAGE MANAKPUR THAKUR DASS vs. ITO WARD-1, INCOME TAX OFFICE

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

ANJU,MOHALI vs. INCOME TAX OFFICER WARD 6 (1) , MOHALI

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

Accordingly, finding no merit in the appeals, the same are hereby\ndismissed

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

SUSHMA,HARYANA vs. ITO, WARD - 4, YAMUNA NAGAR, YAMUNA NAGAR

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

RAMKARAN ,PANCHKULA vs. NFAC, DELHI

Accordingly, finding no merit in the appeals, the same are hereby\ndismissed

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 2,, PANCHKULA

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

SH. RAM LAL,CHANDIGARH vs. ITO, WARD-6(1), CHANDIGARH

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

INCOME TAX OFFICER, AMBALA vs. NACHHATAR SINGH, AMBALA CANTT

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

145A (subsequently renumbered as section 145B)\nand simultaneously amended section 56(2) by inserting clause (viii) to\nspecifically deal with taxability of interest on compensation or enhanced\ncompensation. The Id. AR submitted that the CBDT also issued a clarificatory\nCircular explaining the intent and scope of these amendments. In this\nconnection, our attention was drawn to paragraph