JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High Court of Bombay at Aurangabad) dated 27\n08.2013\n•\nManjet Singh (HUF) Karta Manjeet Singh v. Union of India in High Court of\nPunjab

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

119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High Court of Bombay at Aurangabad) dated 27\n08.2013\n•\nManjet Singh (HUF) Karta Manjeet Singh v. Union of India in High Court of\nPunjab

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

119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High Court of Bombay at Aurangabad) dated 27\n08.2013\n•\nManjet Singh (HUF) Karta Manjeet Singh v. Union of India in High Court of\nPunjab

AVTAR SINGH,VILLAGE MANAKPUR THAKUR DASS vs. ITO WARD-1, INCOME TAX OFFICE

119 dt. 12/09/1996\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High Court of Bombay at Aurangabad) dated 27\n08.2013\nManjet Singh (HUF) Karta Manjeet Singh v. Union of India in High Court of\nPunjab and Haryana

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

119 dt. 12/09/1996\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High Court of Bombay at Aurangabad) dated 27\n08.2013\nManjet Singh (HUF) Karta Manjeet Singh v. Union of India in High Court of\nPunjab and Haryana

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

119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High Court of Bombay at Aurangabad) dated 27\n08.2013\n•\nManjet Singh (HUF) Karta Manjeet Singh v. Union of India in High Court of\nPunjab

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

119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High Court of Bombay at Aurangabad) dated 27\n08.2013\n•\nManjet Singh (HUF) Karta Manjeet Singh v. Union of India in High Court of\nPunjab

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

119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High Court of Bombay at Aurangabad) dated 27\n08.2013\n•\nManjet Singh (HUF) Karta Manjeet Singh v. Union of India in High Court of\nPunjab

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

119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High Court of Bombay at Aurangabad) dated 27\n08.2013\n•\nManjet Singh (HUF) Karta Manjeet Singh v. Union of India in High Court of\nPunjab

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

119 dt. 12/09/1996\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High Court of Bombay at Aurangabad) dated 27\n08.2013\n•\nManjet Singh (HUF) Karta Manjeet Singh v. Union of India in High Court of\nPunjab and Haryana

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

119 dt. 12/09/1996\n•\nSunder vs Union of India, Civil Appeal No. 6271 of 1998 (SC) dt. 19/09/2001\n•\nShivajirao S/o, DnyanobaGhanwat and others, Vs The State of Maharashtra\nand others W.P.N. 5402 of2013 (High Court of Bombay at Aurangabad) dated 27\n08.2013\n•\nManjet Singh (HUF) Karta Manjeet Singh v. Union of India in High Court of\nPunjab

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

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

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

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

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

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

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court

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

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

Section 16 or Section 17 of the Act. We, therefore, hold that the statutory interest paid under Section 34 of the Act is interest paid for the delayed payment of the compensation amount and, therefore, is a revenue receipt liable to tax under the Income Tax Act." 9. This position of law has been consistently reiterated by this Court