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

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

45(5) by the Finance Act, 2003 with effect from 1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

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

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

45(5) by the Finance Act, 2003 with effect from 1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

45(5) by the Finance Act, 2003 with effect from 1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

45(5) by the Finance Act, 2003 with effect from 1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

45(5) by the Finance Act, 2003 with effect from 1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

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

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

45(5) by the Finance Act, 2003 with effect from 1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

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

45(5) by the Finance Act, 2003 with effect from 1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

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

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

45(5) by the Finance Act, 2003 with effect from 1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

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

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

45(5) by the Finance Act, 2003 with effect from 1-4-2004. This newly added clause envisages a situation where in the assessment for any year,— - the capital gain arising from the transfer of a capital asset is computed by taking the - - compensation or consideration referred to in clause (a) of section

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

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\n- the capital gain arising from the transfer of a capital asset is\n\n21\n\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\nthe capital gain arising from the transfer of a capital asset is\n21\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

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

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\nthe capital gain arising from the transfer of a capital asset is\n22\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

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

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\n- the capital gain arising from the transfer of a capital asset is\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

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

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\n- the capital gain arising from the transfer of a capital asset is\n21\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

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

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\nthe capital gain arising from the transfer of a capital asset is\n21\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

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

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\n- the capital gain arising from the transfer of a capital asset is\n21\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

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

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\nthe capital gain arising from the transfer of a capital asset is\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section

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

45(5) by the Finance Act,\n2003 with effect from 1-4-2004. This newly added clause envisages a situation\nwhere in the assessment for any year,-\nthe capital gain arising from the transfer of a capital asset is\ncomputed by taking the -\ncompensation or consideration referred to in clause (a) of section