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125 results for “TDS”+ Section 36(1)(viii)clear

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Key Topics

Section 26340Section 1034Section 13(3)24Section 143(3)18Section 153D13Section 153A13Section 13213Deemed Dividend13Section 12711Exemption

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

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 judicial interpretation explaining that interest under

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

ITA 1112/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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

Showing 1–20 of 125 · Page 1 of 7

11
Addition to Income5
Condonation of Delay2
For Appellant: Shri Suraj Bhan Nain, Advocate
For Respondent: Shri Manav Bansal, CIT, DR

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 judicial interpretation explaining that interest under

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

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

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 judicial interpretation explaining that interest under

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

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 judicial interpretation explaining that interest under

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

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 judicial interpretation explaining that interest under

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

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

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 judicial interpretation explaining that interest under

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

ITA 635/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

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 judicial interpretation explaining that interest under

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

ITA 566/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

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 judicial interpretation explaining that interest under

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

ITA 565/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

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

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

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 judicial interpretation explaining that interest under

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

ITA 1153/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

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 judicial interpretation explaining that interest under

SARVAN SINGH,AMBALA vs. INCOME TAX OFFICER-WARD 4, AMBALA

ITA 458/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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 judicial interpretation explaining that interest under

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

ITA 613/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

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 judicial interpretation explaining that interest under

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

ITA 1025/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

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 judicial interpretation explaining that interest under

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

ITA 725/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

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 judicial interpretation explaining that interest under

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

ITA 153/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

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 judicial interpretation explaining that interest under

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

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

ITA 1044/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

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 judicial interpretation explaining that interest under

RAMKARAN ,PANCHKULA vs. NFAC, DELHI

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

ITA 503/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: \nShri Suraj Bhan Nain, Advocate

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 judicial interpretation explaining that interest under

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

ITA 779/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

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 judicial interpretation explaining that interest under

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

ITA 243/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

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 judicial interpretation explaining that interest under

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

ITA 219/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16
For Respondent: \nShri Suraj Bhan Nain, Advocate

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 judicial interpretation explaining that interest under