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

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

31. Two aspects need to be highlighted. Firstly, section 45(5) of the 1961 Act, deals with transfer(s) by way of compulsory acquisition and not by way of transfers by way of sales etc., covered by section 45(1) of the 1961 Act. Secondly, section 45(5) of the 1961 Act talks about enhanced compensation or consideration which

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

31. Two aspects need to be highlighted. Firstly, section 45(5) of the 1961 Act, deals with transfer(s) by way of compulsory acquisition and not by way of transfers by way of sales etc., covered by section 45(1) of the 1961 Act. Secondly, section 45(5) of the 1961 Act talks about enhanced compensation or consideration which

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

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

31. Two aspects need to be highlighted. Firstly, section 45(5) of the 1961 Act, deals with transfer(s) by way of compulsory acquisition and not by way of transfers by way of sales etc., covered by section 45(1) of the 1961 Act. Secondly, section 45(5) of the 1961 Act talks about enhanced compensation or consideration which

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

31. Two aspects need to be highlighted. Firstly, section 45(5) of the 1961 Act, deals with transfer(s) by way of compulsory acquisition and not by way of transfers by way of sales etc., covered by section 45(1) of the 1961 Act. Secondly, section 45(5) of the 1961 Act talks about enhanced compensation or consideration which

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

31. Two aspects need to be highlighted. Firstly, section 45(5) of the 1961 Act, deals with transfer(s) by way of compulsory acquisition and not by way of transfers by way of sales etc., covered by section 45(1) of the 1961 Act. Secondly, section 45(5) of the 1961 Act talks about enhanced compensation or consideration which

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

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

31. Two aspects need to be highlighted. Firstly, section 45(5) of the 1961 Act, deals with transfer(s) by way of compulsory acquisition and not by way of transfers by way of sales etc., covered by section 45(1) of the 1961 Act. Secondly, section 45(5) of the 1961 Act talks about enhanced compensation or consideration which

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

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

31. Two aspects need to be highlighted. Firstly, section 45(5) of the 1961 Act, deals with transfer(s) by way of compulsory acquisition and not by way of transfers by way of sales etc., covered by section 45(1) of the 1961 Act. Secondly, section 45(5) of the 1961 Act talks about enhanced compensation or consideration which

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

1) concerns income deemed to accrue or arise in India, the provisions of Section 195 are to be read in consonance with these two provisions. The AO holds that since the income of the assessee non-resident is deemed to accrue or arise in India, TDS under Section 195 is mandatory. 9.3 The AO holds that according to Sections

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

1) concerns income deemed to accrue or arise in India, the provisions of Section 195 are to be read in consonance with these two provisions. The AO holds that since the income of the assessee non-resident is deemed to accrue or arise in India, TDS under Section 195 is mandatory. 9.3 The AO holds that according to Sections

DCIT, C-1(1), CHANDIGARH vs. M/S STYLAM INDUSTRIES LTD., CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

1) concerns income deemed to accrue or arise in India, the provisions of Section 195 are to be read in consonance with these two provisions. The AO holds that since the income of the assessee non-resident is deemed to accrue or arise in India, TDS under Section 195 is mandatory. 9.3 The AO holds that according to Sections

M/S STYLAM INDUSTRIES LTD.,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

In the result, the Department’s appeal in for assessment year

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

1) concerns income deemed to accrue or arise in India, the provisions of Section 195 are to be read in consonance with these two provisions. The AO holds that since the income of the assessee non-resident is deemed to accrue or arise in India, TDS under Section 195 is mandatory. 9.3 The AO holds that according to Sections

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

TDS) by the payer at the time of making payment for compulsory\nacquisition of immovable property other than agricultural land. It was further\ncontended that in the case of Hari Singh v. Union of India [2018] 91\ntaxmann.com 20 (SC)the issue of chargeability of interest to tax was not the\nlis before the Hon'ble Supreme Court. The only

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

TDS) by the payer at the time of making payment for compulsory\nacquisition of immovable property other than agricultural land. It was further\ncontended that in the case of Hari Singh v. Union of India [2018] 91\ntaxmann.com 20 (SC)the issue of chargeability of interest to tax was not the\nlis before the Hon'ble Supreme Court. The only

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

TDS) by the payer at the time of making payment for compulsory\nacquisition of immovable property other than agricultural land. It was further\ncontended that in the case of Hari Singh v. Union of India [2018] 91\ntaxmann.com 20 (SC)the issue of chargeability of interest to tax was not the\nlis before the Hon'ble Supreme Court. The only

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

TDS) by the payer at the time of making payment for compulsory\nacquisition of immovable property other than agricultural land. It was further\ncontended that in the case of Hari Singh v. Union of India [2018] 91\ntaxmann.com 20 (SC)the issue of chargeability of interest to tax was not the\nlis before the Hon'ble Supreme Court. The only

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

TDS) by the payer at the time of making payment for compulsory\nacquisition of immovable property other than agricultural land. It was further\ncontended that in the case of Hari Singh v. Union of India [2018] 91\ntaxmann.com 20 (SC)the issue of chargeability of interest to tax was not the\nlis before the Hon'ble Supreme Court. The only

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

TDS) by the payer at the time of making payment for compulsory\nacquisition of immovable property other than agricultural land. It was further\ncontended that in the case of Hari Singh v. Union of India [2018] 91\ntaxmann.com 20 (SC)the issue of chargeability of interest to tax was not the\nlis before the Hon'ble Supreme Court. The only

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

TDS) by the payer at the time of making payment for compulsory\nacquisition of immovable property other than agricultural land. It was further\ncontended that in the case of Hari Singh v. Union of India [2018] 91\ntaxmann.com 20 (SC)the issue of chargeability of interest to tax was not the\nlis before the Hon'ble Supreme Court. The only