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

28 of the 1894 Act is to be treated as compensation and to be dealt\nwith under \"Capital gains". The fact that there is no amendment carried out under\nsection 10(37) of the 1961 Act will not change the position. Section 10 deals with\ndeductions and sub-section (37) thereof deals with capital gains arising from transfer\nof agricultural

SAMAY SINGH,YAMUNANAGAR vs. ITO-WARD (5), YAMUNANAGAR

28 of the 1894 Act is to be treated as compensation and to be dealt\nwith under \"Capital gains\". The fact that there is no amendment carried out under\nsection 10(37) of the 1961 Act will not change the position. Section 10 deals with\ndeductions and sub-section (37) thereof deals with capital gains arising from transfer\nof agricultural

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28 forms part of compensation and is exempt. The AO, however, held that section 10(37) applies only to capital gains

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

28 of the 1894 Act is to be treated as compensation and to be dealt\nwith under \"Capital gains\". The fact that there is no amendment carried out under\nsection 10(37) of the 1961 Act will not change the position. Section 10 deals with\ndeductions and sub-section (37) thereof deals with capital gains arising from transfer\nof agricultural

RAMKARAN ,PANCHKULA vs. NFAC, DELHI

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

28 of the 1894 Act is to be treated as compensation and to be dealt\nwith under \"Capital gains\". The fact that there is no amendment carried out under\nsection 10(37) of the 1961 Act will not change the position. Section 10 deals with\ndeductions and sub-section (37) thereof deals with capital gains arising from transfer\nof agricultural

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28 forms part of compensation and is exempt. The AO, however, held that section 10(37) applies only to capital gains

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

28 of the 1894 Act is to be treated as compensation and to be dealt\nwith under \"Capital gains". The fact that there is no amendment carried out under\nsection 10(37) of the 1961 Act will not change the position. Section 10 deals with\ndeductions and sub-section (37) thereof deals with capital gains arising from transfer\nof agricultural

NARENDER KAUR,KURUKSHETRA, HARYANA vs. INCOME TAX OFFICER WARD-1 , KURUKSHETRA

28 of the 1894 Act is to be treated as compensation and to be dealt\nwith under \"Capital gains\". The fact that there is no amendment carried out under\nsection 10(37) of the 1961 Act will not change the position. Section 10 deals with\ndeductions and sub-section (37) thereof deals with capital gains arising from transfer\nof agricultural

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

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2)(viii) provides a specific\nstatutory mandate to treat interest received on compensation or enhanced\ncompensation as taxable

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

28 of the 1894 Act is to be treated as compensation and to be dealt\nwith under \"Capital gains\". The fact that there is no amendment carried out under\nsection 10(37) of the 1961 Act will not change the position. Section 10 deals with\ndeductions and sub-section (37) thereof deals with capital gains arising from transfer\nof agricultural

BALBIR SINGH,SIRSA, HARYANA vs. ITO, WARD-1, SIRSA, SIRSA, HARYANA

28 of the 1894 Act is to be treated as compensation and to be dealt\nwith under \"Capital gains\". The fact that there is no amendment carried out under\nsection 10(37) of the 1961 Act will not change the position. Section 10 deals with\ndeductions and sub-section (37) thereof deals with capital gains arising from transfer\nof agricultural

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

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

2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28 forms part of compensation and is exempt. The AO, however, held that section 10(37) applies only to capital gains

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

28 of the 1894 Act is to be treated as compensation and to be dealt\nwith under \"Capital gains\". The fact that there is no amendment carried out under\nsection 10(37) of the 1961 Act will not change the position. Section 10 deals with\ndeductions and sub-section (37) thereof deals with capital gains arising from transfer\nof agricultural

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28 forms part of compensation and is exempt. The AO, however, held that section 10(37) applies only to capital gains

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

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

2)(viii) read with section 145B(1). In reply, the assessee reiterated that interest u/s 28 forms part of compensation and is exempt. The AO, however, held that section 10(37) applies only to capital gains

SH. TEJ RAM,CHANDIGARH vs. ITO, WARD -5, PANCHKULA

28 of the 1894 Act is to be treated as compensation and to be dealt\nwith under \"Capital gains\". The fact that there is no amendment carried out under\nsection 10(37) of the 1961 Act will not change the position. Section 10 deals with\ndeductions and sub-section (37) thereof deals with capital gains arising from transfer\nof agricultural

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

28 of the 1894 Act is to be treated as compensation and to be dealt\nwith under \"Capital gains\". The fact that there is no amendment carried out under\nsection 10(37) of the 1961 Act will not change the position. Section 10 deals with\ndeductions and sub-section (37) thereof deals with capital gains arising from transfer\nof agricultural

SH. KULBIR SINGH S/O SH. JAGIR SINGH,PINJORE vs. ITO, WARD 2, PANCHKULA

28 of the 1894 Act is to be treated as compensation and to be dealt\nwith under \"Capital gains\". The fact that there is no amendment carried out under\nsection 10(37) of the 1961 Act will not change the position. Section 10 deals with\ndeductions and sub-section (37) thereof deals with capital gains arising from transfer\nof agricultural