RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

155(16) w.e.f. 1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part

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

155(16) w.e.f. 1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part

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

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

155(16) w.e.f. 1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part

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

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

155(16) w.e.f. 1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part

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

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

155(16) w.e.f. 1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part

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

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

155(16) w.e.f. 1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part

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

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

155(16) w.e.f. 1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

155(16) w.e.f. 1-4-2004, the receipt of enhanced compensation under Section 45(5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part

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

155(16) w.e.f. 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

RAGHBIR SINGH HUF,CHANDIGARH vs. ITO-WARD-1(3), CHANDIGARH

155(16) w.e.f. 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

RANJEET SINGH KHUBBER,AMBALA vs. ITO, WARD 2, AMBALA

155(16) w.e.f. 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

SH. SURESH PAL,YAMUNA NAGAR vs. ITO, WARD 5, YAMUNA NAGAR

155(16) w.e.f. 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

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

155(16) w.e.f. 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

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

155(16) w.e.f. 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. The Id. AR further submitted that the aforesaid legal position has\nsubsequently been

SH. RAMESH CHAND,JAGADHRI vs. ITO, WARD-3, YAMUNA NAGAR

155(16) with effect from 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

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

155(16) with effect from 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. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe

SH. KULBIR SINGH S/O SH. JAGIR SINGH,PINJORE vs. ITO, WARD 2, PANCHKULA

155(16) with effect from 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. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe

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

155(16) with effect from 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. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe