BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act." 8. It is clear from the above that whereas interest under Section 34 is not treated as a part of income subject to tax, the interest earned under Section 28, which is on enhanced compensation, is treated as a accretion

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

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

23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act." 8. It is clear from the above that whereas interest under Section 34 is not treated as a part of income subject to tax, the interest earned under Section 28, which is on enhanced compensation, is treated as a accretion

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

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

23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act." 8. It is clear from the above that whereas interest under Section 34 is not treated as a part of income subject to tax, the interest earned under Section 28, which is on enhanced compensation, is treated as a accretion

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act." 8. It is clear from the above that whereas interest under Section 34 is not treated as a part of income subject to tax, the interest earned under Section 28, which is on enhanced compensation, is treated as a accretion

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

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

23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act." 8. It is clear from the above that whereas interest under Section 34 is not treated as a part of income subject to tax, the interest earned under Section 28, which is on enhanced compensation, is treated as a accretion

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

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

23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act." 8. It is clear from the above that whereas interest under Section 34 is not treated as a part of income subject to tax, the interest earned under Section 28, which is on enhanced compensation, is treated as a accretion

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

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

23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act." 8. It is clear from the above that whereas interest under Section 34 is not treated as a part of income subject to tax, the interest earned under Section 28, which is on enhanced compensation, is treated as a accretion

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

23(2) of the 1961 Act forms part of enhanced compensation under Section 45(5)(b) of the 1961 Act." 8. It is clear from the above that whereas interest under Section 34 is not treated as a part of income subject to tax, the interest earned under Section 28, which is on enhanced compensation, is treated as a accretion

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

23 and 24 of the Land Acquisition Act\nare required to be read strictly in the context of the enquiry relating to the\ndetermination of compensation. It was contended that, on a plain reading\nof section 28 of the LAC, the provision contemplates two distinct\ncomponents: first, the determination of the amount payable in excess of the\ncompensation awarded initially

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

23 and 24 of the Land Acquisition Act\nare required to be read strictly in the context of the enquiry relating to the\ndetermination of compensation. It was contended that, on a plain reading\nof section 28 of the LAC, the provision contemplates two distinct\ncomponents: first, the determination of the amount payable in excess of the\ncompensation awarded initially

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

23 and 24 of the Land Acquisition Act\nare required to be read strictly in the context of the enquiry relating to the\ndetermination of compensation. It was contended that, on a plain reading\nof section 28 of the LAC, the provision contemplates two distinct\ncomponents: first, the determination of the amount payable in excess of the\ncompensation awarded initially

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

23 and 24 of the Land Acquisition Act\nare required to be read strictly in the context of the enquiry relating to the\ndetermination of compensation. It was contended that, on a plain reading\nof section 28 of the LAC, the provision contemplates two distinct\ncomponents: first, the determination of the amount payable in excess of the\ncompensation awarded initially

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

23 and 24 of the Land Acquisition Act\nare required to be read strictly in the context of the enquiry relating to the\ndetermination of compensation. It was contended that, on a plain reading\nof section 28 of the LAC, the provision contemplates two distinct\ncomponents: first, the determination of the amount payable in excess of the\ncompensation awarded initially

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

23 and 24 of the Land Acquisition Act\nare required to be read strictly in the context of the enquiry relating to the\ndetermination of compensation. It was contended that, on a plain reading\nof section 28 of the LAC, the provision contemplates two distinct\ncomponents: first, the determination of the amount payable in excess of the\ncompensation awarded initially

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

23 and 24 of the Land Acquisition Act\nare required to be read strictly in the context of the enquiry relating to the\ndetermination of compensation. It was contended that, on a plain reading\nof section 28 of the LAC, the provision contemplates two distinct\ncomponents: first, the determination of the amount payable in excess of the\ncompensation awarded initially

BHUPINDER SINGH,AMBALA vs. INCOME TAX OFFICER, W-1, AMBALA, AMBALA

23 and 24 of the Land Acquisition Act\nare required to be read strictly in the context of the enquiry relating to the\ndetermination of compensation. It was contended that, on a plain reading\nof section 28 of the LAC, the provision contemplates two distinct\ncomponents: first, the determination of the amount payable in excess of the\ncompensation awarded initially

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

23 and 24 of the Land Acquisition Act\nare required to be read strictly in the context of the enquiry relating to the\ndetermination of compensation. It was contended that, on a plain reading\nof section 28 of the LAC, the provision contemplates two distinct\ncomponents: first, the determination of the amount payable in excess of the\ncompensation awarded initially

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

23 and 24 of the Land Acquisition Act\nare required to be read strictly in the context of the enquiry relating to the\ndetermination of compensation. It was contended that, on a plain reading\nof section 28 of the LAC, the provision contemplates two distinct\ncomponents: first, the determination of the amount payable in excess of the\ncompensation awarded initially