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

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

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

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

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

PREETO THROUGH L/H GURMUKH SINGH,PANCHKULA vs. ITO, WARD NO. 3, 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

HARMALA,CHANDIGARH vs. ITO, WARD 1(1), NANGAL

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

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

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

RAGHBIR SINGH HUF,CHANDIGARH vs. ITO-WARD-1(3), 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. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

Bench: BEFORE: 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. RAM LAL,CHANDIGARH vs. ITO, WARD-6(1), 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. AJIT SINGH,PINJORE vs. ITO, WARD-1, 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

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

SH. AMRIK SINGH,PANCHKULA 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

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

SH. RAMESH CHAND,JAGADHRI vs. ITO, WARD-3, YAMUNA NAGAR

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

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