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

8. The appellate authority / CIT(A) further concurred with the AO’s analysis that section 145B(1) read with section 56(2)(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

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

8. The appellate authority / CIT(A) further concurred with the AO’s analysis that section 145B(1) read with section 56(2)(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

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

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

8. The appellate authority / CIT(A) further concurred with the AO’s analysis that section 145B(1) read with section 56(2)(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

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

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

8. The appellate authority / CIT(A) further concurred with the AO’s analysis that section 145B(1) read with section 56(2)(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

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

8. The appellate authority / CIT(A) further concurred with the AO’s analysis that section 145B(1) read with section 56(2)(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

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

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

8. The appellate authority / CIT(A) further concurred with the AO’s analysis that section 145B(1) read with section 56(2)(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

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

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

8. The appellate authority / CIT(A) further concurred with the AO’s analysis that section 145B(1) read with section 56(2)(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

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

8) SCC 412) in order to ascertain whether the interest given under the\nsaid provision amounts to compensation or not.\n29.\nThe Ld. Authorised Representative (AR) submitted that there is no\nspecific provision in Section 2(24) of the Income-tax Act, 1961, incorporating\nwithin its ambit any \"other income\" referred to in Section 56(2)(viii) of the\nAct

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

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

8) SCC 412) in order to ascertain whether the interest given under the\nsaid provision amounts to compensation or not.\n29. The Ld. Authorised Representative (AR) submitted that there is no\nspecific provision in Section 2(24) of the Income-tax Act, 1961, incorporating\nwithin its ambit any “other income" referred to in Section 56(2)(viii) of the\nAct

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

8) SCC 412) in order to ascertain whether the interest given under the\nsaid provision amounts to compensation or not.\n29. The Ld. Authorised Representative (AR) submitted that there is no\nspecific provision in Section 2(24) of the Income-tax Act, 1961, incorporating\nwithin its ambit any “other income" referred to in Section 56(2)(viii) of the\nAct

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

8) SCC 412) in order to ascertain whether the interest given under the\nsaid provision amounts to compensation or not.\n29.\nThe Ld. Authorised Representative (AR) submitted that there is no\nspecific provision in Section 2(24) of the Income-tax Act, 1961, incorporating\nwithin its ambit any “other income" referred to in Section 56(2)(viii) of the\nAct

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

8) SCC 412) in order to ascertain whether the interest given under the\nsaid provision amounts to compensation or not.\n29. The Ld. Authorised Representative (AR) submitted that there is no\nspecific provision in Section 2(24) of the Income-tax Act, 1961, incorporating\nwithin its ambit any \"other income\" referred to in Section 56(2)(viii) of the\nAct

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

8) SCC 412) in order to ascertain whether the interest given under the\nsaid provision amounts to compensation or not.\n29.\nThe Ld. Authorised Representative (AR) submitted that there is no\nspecific provision in Section 2(24) of the Income-tax Act, 1961, incorporating\nwithin its ambit any “other income" referred to in Section 56(2)(viii) of the\nAct

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

8) SCC 412) in order to ascertain whether the interest given under the\nsaid provision amounts to compensation or not.\n29. The Ld. Authorised Representative (AR) submitted that there is no\nspecific provision in Section 2(24) of the Income-tax Act, 1961, incorporating\nwithin its ambit any “other income" referred to in Section 56(2)(viii) of the\nAct

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

8) SCC 412) in order to ascertain whether the interest given under the\nsaid provision amounts to compensation or not.\"\n29.\nThe Ld. Authorised Representative (AR) submitted that there is no\nspecific provision in Section 2(24) of the Income-tax Act, 1961, incorporating\nwithin its ambit any \"other income\" referred to in Section 56(2)(viii) of the\nAct

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

8) SCC 412) in order to ascertain whether the interest given under the\nsaid provision amounts to compensation or not.\n29.\nThe Ld. Authorised Representative (AR) submitted that there is no\nspecific provision in Section 2(24) of the Income-tax Act, 1961, incorporating\nwithin its ambit any \"other income\" referred to in Section 56(2)(viii) of the\nAct

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

8) SCC 412) in order to ascertain whether the interest given under the\nsaid provision amounts to compensation or not.\n29. The Ld. Authorised Representative (AR) submitted that there is no\nspecific provision in Section 2(24) of the Income-tax Act, 1961, incorporating\nwithin its ambit any “other income" referred to in Section 56(2)(viii) of the\nAct

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

8) SCC 412) in order to ascertain whether the interest given under the\nsaid provision amounts to compensation or not.\n29.\nThe Ld. Authorised Representative (AR) submitted that there is no\nspecific provision in Section 2(24) of the Income-tax Act, 1961, incorporating\nwithin its ambit any “other income" referred to in Section 56(2)(viii) of the\nAct