BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28 forms part of compensation and is exempt. The AO, however, held that section 10(37

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

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28 forms part of compensation and is exempt. The AO, however, held that section 10(37

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

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28 forms part of compensation and is exempt. The AO, however, held that section 10(37

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

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28 forms part of compensation and is exempt. The AO, however, held that section 10(37

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28 forms part of compensation and is exempt. The AO, however, held that section 10(37

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

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28 forms part of compensation and is exempt. The AO, however, held that section 10(37

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

TDS deducted thereon, which was duly reflected in Form 26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat the interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28 forms part of compensation and is exempt. The AO, however, held that section 10(37

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

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\nthe interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the\nassessee reiterated that interest u/s 28 forms part of compensation and is\nexempt. The AO, however, held that section 10(37

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

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

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\nthe interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the\nassessee reiterated that interest u/s 28 forms part of compensation and is\nexempt. The AO, however, held that section 10(37

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\nthe interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the\nassessee reiterated that interest u/s 28 forms part of compensation and is\nexempt. The AO, however, held that section 10(37

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

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\nthe interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the\nassessee reiterated that interest u/s 28 forms part of compensation and is\nexempt. The AO, however, held that section 10(37

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

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\nthe interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the\nassessee reiterated that interest u/s 28 forms part of compensation and is\nexempt. The AO, however, held that section 10(37

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

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\nthe interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the\nassessee reiterated that interest u/s 28 forms part of compensation and is\nexempt. The AO, however, held that section 10(37

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

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\nthe interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the\nassessee reiterated that interest u/s 28 forms part of compensation and is\nexempt. The AO, however, held that section 10(37

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

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\nthe interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the\nassessee reiterated that interest u/s 28 forms part of compensation and is\nexempt. The AO, however, held that section 10(37

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

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\nthe interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the\nassessee reiterated that interest u/s 28 forms part of compensation and is\nexempt. The AO, however, held that section 10(37

SH. AMRIK SINGH,PANCHKULA vs. ITO, WARD-2, PANCHKULA

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\nthe interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the\nassessee reiterated that interest u/s 28 forms part of compensation and is\nexempt. The AO, however, held that section 10(37

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

TDS deducted thereon, which was duly reflected in Form\n26AS. A show-cause notice dated 10.12.2020 was issued, proposing to treat\nthe interest as taxable u/s 56(2)(viii) read with section 145B(1). In reply, the\nassessee reiterated that interest u/s 28 forms part of compensation and is\nexempt. The AO, however, held that section 10(37