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

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

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 and set aside that

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

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

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 and set aside that

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

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

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 and set aside that

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

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 and set aside that

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

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 and set aside that

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

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 and set aside that

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

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 and set aside that

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

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

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

HARMALA,CHANDIGARH vs. ITO, WARD 1(1), NANGAL

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 1894 Act, is based

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

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

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

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 reaffirmed

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

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

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

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

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

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 1894 Act, is based

SARVAN SINGH,AMBALA vs. INCOME TAX OFFICER-WARD 4, AMBALA

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

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

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 1894 Act, is based