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

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

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

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

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

56(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

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

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

56(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

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

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

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

INCOME TAX OFFICER, INCOME TAX OFFICE BARNALA vs. LAKHVIR SINGH, GRAIN MARKET, BARNALA

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n18\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2

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

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

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

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

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

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

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

RAMKARAN ,PANCHKULA vs. NFAC, DELHI

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

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

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

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n18\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2

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

capital gains arising from\ncompulsory acquisition of agricultural land and does not extend to interest\nreceived on delayed payment of compensation.\n\n18\n\n8. The appellate authority / CIT(A) further concurred with the AO's\nanalysis that section 145B(1) read with section 56(2

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

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

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

56(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

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