DCIT, CHANDIGARH vs. M/S WINSOME YARNS LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

1). While interpreting a section one has to give weightage to every word used in that section. While interpreting the provisions of the Income-tax Act one cannot read the charging sections of that Act de hors the machinery sections. The Act is to be read as an integrated code. Section 195 appears in Chapter XVII which deals with collection

DCIT, CHANDIGARH vs. M/S WINSOME TEXTILES INDUSTRIES LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

1). While interpreting a section one has to give weightage to every word used in that section. While interpreting the provisions of the Income-tax Act one cannot read the charging sections of that Act de hors the machinery sections. The Act is to be read as an integrated code. Section 195 appears in Chapter XVII which deals with collection

DCIT, C-4(1), CHANDIGARH vs. M/S WINSOME YARNS LTD,, CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

1). While interpreting a section one has to give weightage to every word used in that section. While interpreting the provisions of the Income-tax Act one cannot read the charging sections of that Act de hors the machinery sections. The Act is to be read as an integrated code. Section 195 appears in Chapter XVII which deals with collection

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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