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454 results for “TDS”+ Section 5(2)(b)clear

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Delhi4,143Mumbai4,110Bangalore2,315Chennai1,529Kolkata1,239Pune990Ahmedabad829Hyderabad810Jaipur513Chandigarh454Indore446Karnataka334Raipur326Cochin297Visakhapatnam180Surat175Cuttack170Lucknow167Rajkot137Nagpur128Jabalpur111Amritsar79Dehradun76Jodhpur70Allahabad51Guwahati51Patna47Telangana46Agra44Ranchi44Panaji27SC21Varanasi17Kerala16Calcutta11Punjab & Haryana4Rajasthan4J&K4Orissa3Himachal Pradesh2Uttarakhand2A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

TDS47Section 26345Addition to Income41Section 143(3)31Section 234E24Section 200A21Section 115J20Section 4019Section 19516Section 9

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

ITA 92/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based on the full value of property as on date of notification\nunder

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

ITA 116/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based on the full value of property as on date of notification\nunder

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Deduction16
Penalty14

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

ITA 208/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based on the full value of property as on date of notification\nunder

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

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

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based on the full value of property as on date of notification\nunder

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

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based on the full value of property as on date of notification\nunder

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

ITA 486/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based on the full value of property as on date of notification\nunder

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

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based on the full value of property as on date of notification\nunder

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

5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that portion of the impugned judgment of the High Court whereby spread

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

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

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based on the full value of property as on date of notification\nunder

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

5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that portion of the impugned judgment of the High Court whereby spread

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

ITA 528/CHANDI/2025[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15
For Respondent: \nShri Suraj Bhan Nain, Advocate

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based on the full value of property as on date of notification\nunder

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

5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that portion of the impugned judgment of the High Court whereby spread

AJAY KUMAR,FATEHABAD, HARYANA vs. ITO, WARD-1, FATEHABAD, FATEHABAD, HARYANA

ITA 463/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Respondent: \nShri Suraj Bhan Nain, Advocate

B, Vishnu Garden\nJagadhari- 135003, Haryana\nबनाम\nThe ITO\nWard-4,\nYamuna Nagar, Haryana\nस्थायी लेखा सं./PAN NO: FMGPS1721D\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nShri Ajay Jain, C.A (Virtual)\nराजस्व की ओर से / Revenue by :\nShri Manav Bansal, CIT, DR\nआयकर अपील सं. / ITA No. 92 /Chd/2024\nनिर्धारण वर्ष / Assessment Year : 2014-15\nBaljeet Kaur\n7736/4

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

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

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt.\n16.\nThe Id. AR further submitted that the aforesaid legal position has\nsubsequently been reaffirmed by the Hon'ble Supreme Court in Chet Ram\n(supra). Our attention

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

5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that portion of the impugned judgment of the High Court whereby spread

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

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

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based on the full value of property as on date of notification\nunder

SH. PARDEEP KUMAR,AMBALA vs. ITO, WARD-3, AMBALA

ITA 275/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt.\n16.\nThe Id. AR further submitted that the aforesaid legal position has\nsubsequently been reaffirmed by the Hon'ble Supreme Court in Chet Ram\n(supra). Our attention

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)

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

5)(b) was taxable in the year of receipt which is only reinforced by insertion of clause (c) because the right to receive payment under the 1894 Act is not in doubt." 9. In view of the above discussion, we allow these appeals in part and set aside that portion of the impugned judgment of the High Court whereby spread

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

5)(b) was taxable in the year\nof receipt which is only reinforced by insertion of clause (c) because the right\nto receive payment under the 1894 Act is not in doubt. It is important to note\nthat compensation, including enhanced compensation/consideration under\nthe 1894 Act, is based on the full value of property as on date of notification\nunder

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

ITA 180/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19
For Appellant: \nShri Navdeep Monga, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

5), Chandigarh\n\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nShri Vineet Krishan, Advocate\nShri Manav Bansal, CIT, DR\n\nआयकर अपील सं. / ITA No. 617 /Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\nRaghbir Singh HUF\n554, Sector 8-B, Chandigarh-\n160009\n\nनिर्धारिती की ओर से / Assessee by :\nराजस्व की ओर से / Revenue