ITO, W-4, PANCHKULA vs. SMT. SEEMA DHILLON, PANCHKULA

In the result, the appeal of the Revenue is dismissed

Bench: Smt. Diva Singh & Shri B.R.R. Kumarassessment Year: 2008-09

v) of the Income Tax Act 1961 read with Section 2(47)(ii), 2(47)(vi), and explanation below 2(47) and Section 269UA? 5. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) is right in holding that the essential ingredients of Section 53A of the Transfer of Property Act 1882 were

ITO, W-4, PANCHKULA vs. MRS. SUNITA, PANCHKULA

In the result, the appeal of the Revenue is dismissed

Bench: Smt. Diva Singh & Shri B.R.R. Kumarassessment Year: 2008-09

v) and (vi) in Section 2(47) against the Hey don's Rule? 16. Whether on the facts and circumstances of the case and in law Ld. CIT(A) is right in holding that the provisions of section 2(47) (vi) of the Income Tax Act were not applicable in absence of registered conveyance deed relying upon the decision

SIKANDER SINGH MALUKA,MOHALI vs. ITO, MOHALI

In the result, the appeal of the assessee is allowed for

Bench: Shri Sanjay Garg & Ms. Annapurna Guptathe I.T.O., Vs. Sh.Sikandar Singh Maluka, Ward 5(1), # 1370, Sector 40-B, Chandigarh. Chandigarh Pan: Abzpm7206N & Sh.Sikandar Singh Maluka, Vs. The I.T.O., # 1370, Sector 40-B, Ward 5(2), Chandigarh. Chandigarh Pan: Abzpm7206N

v) of the Income Tax Act 1961 read with Section 2(47)(ii), 2(47)(vi), and explanation below 2(47) and Section 269UA, 5. On the facts and in the circumstances of the case and in law, the Id. CIT(A) has erred in holding that the possession delivered, if at all, was as a licencee for the development

ITO, MOHALI vs. SH. DALHIT SINGH, MOHALI

In the result, the appeal of the Revenue is dismissed and Cross Appeal of the Assessee is allowed

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2008-09

v) of the Income Tax Act 1961 read with Section 2(47)(ii), 2(47)(vi), and explanation below 2(47) and Section 269UA. 5. On the facts and in the circumstances of the case and in law, the Id. CIT(A) has erred in holding that the possession delivered, iff at all, was as a licencee for the development

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

Capital gains\"\n48.\nAgainst the abovesaid decision the SLP filed by the assessee was\ndismissed by the Hon'ble Supreme Court and the order of the Hon'ble\nSupreme Court was reported in [2021] 126 taxmann.com 105 (SC)/[2021] 279\nTaxman 74 (SC)/[2..\n49. Similarly the Hon'ble Delhi High Court in the case of PCIT Vs. Inderjit\nSingh

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

2 (14)(iii) the Agriculture land, income under section 2(24)\n28A, as under:\n(iii) agricultural land55 in India, not being land situate-\n(a) in any area which is comprised within the jurisdiction of a\nmunicipality55 (whether known as a municipality, municipal\ncorporation, notified area committee, town area committee, town\ncommittee, or by any other name

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

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

capital gain of that year shall be recomputed by taking the compensation or consideration as so reduced by such Court, Tribunal or other authority to be the full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance

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

capital gain of that year shall be recomputed by taking the compensation or consideration as so reduced by such Court, Tribunal or other authority to be the full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

capital gain of that year shall be recomputed by taking the compensation or consideration as so reduced by such Court, Tribunal or other authority to be the full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance

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

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

capital gain of that year shall be recomputed by taking the compensation or consideration as so reduced by such Court, Tribunal or other authority to be the full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance

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

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

capital gain of that year shall be recomputed by taking the compensation or consideration as so reduced by such Court, Tribunal or other authority to be the full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance

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

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

capital gain of that year shall be recomputed by taking the compensation or consideration as so reduced by such Court, Tribunal or other authority to be the full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

capital gain of that year shall be recomputed by taking the compensation or consideration as so reduced by such Court, Tribunal or other authority to be the full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance

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

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

capital gain of that year shall be recomputed by taking the compensation or consideration as so reduced by such Court, Tribunal or other authority to be the full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

capital gain of that year shall be recomputed by taking the compensation or consideration as so reduced by such Court, Tribunal or other authority to be the full value of the consideration. For giving effect to such recomputation, the provisions of the newly inserted (with effect from 1-4-2004) section 155(16) by the Finance

SH. GURINDER SINGH GREWAL L/H OF PARNEET KAUR GREWAL,CHANDIGARH vs. ACIT, CIRCLE 4(1), CHANDIGARH

v. CIT. Kamal in High Court of Punjab and Haryana (2019) 110\ntax.mann.com 116 dated 19.1 1.2018\n•\nMahender Pal Narang v. CBDT. New Delhi in High Court of Punjab and\nHaryana (2020) 423 !TR 13 dated 19.02.2020\n•\nSLP of Mahender Pal Narang v. CBDT, New Delhi dismissed by Hon'ble\nSupreme Court dated 04.03.2021\n•\nBraham Prakash Vs.Income

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

v) 47[or by any university or other educational\ninstitution referred to in sub-clause (iiiad) or sub-clause (vi) or by any hospital\nor other institution referred to in sub-clause (iiiae) or sub-clause (via)] of\nclause (23C) of section 1048 [or by an electoral trust]].\nExplanation. For the purposes of this sub-clause, \"trust\" includes any other

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

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

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana