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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

SH. HAKAM SINGH,PATIALA vs. INCOME TAX OFFICER, WARD-4, PATIALA

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

SH. PARGAT SINGH,PANIPAT vs. ITO, WARD -1, KAITHAL

section 10(37) applies only to capital\ngains arising from transfer of agricultural land, and not to interest on delayed\npayment; that interest received on enhanced compensation is deemed to\nbe taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could\nnot reduce income in a revised return while simultaneously claiming full TDS\ncredit

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

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

section 10(37) applies only to capital gains arising from transfer of agricultural land, and not to interest on delayed payment; that interest received on enhanced compensation is deemed to be taxable u/s 56(2)(viii) in the year of receipt; and that the assessee could not reduce income in a revised return while simultaneously claiming full TDS credit