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

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

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

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

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

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

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA 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

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, 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

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

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

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

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

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

LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 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

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

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

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. 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