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

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

155(16) of the 1961 Act, it was held that enhanced compensation received under the 1894 Act may be received in multiple stages but the same is to be treated as "deemed income" at the time when it is received and is to be taxed on receipt basis. It was further held, the fact that enhanced compensation is in dispute

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

155(16) of the 1961 Act, it was held that enhanced compensation received under the 1894 Act may be received in multiple stages but the same is to be treated as "deemed income" at the time when it is received and is to be taxed on receipt basis. It was further held, the fact that enhanced compensation is in dispute

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

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

155(16) of the 1961 Act, it was held that enhanced compensation received under the 1894 Act may be received in multiple stages but the same is to be treated as "deemed income" at the time when it is received and is to be taxed on receipt basis. It was further held, the fact that enhanced compensation is in dispute

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

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

155(16) of the 1961 Act, it was held that enhanced compensation received under the 1894 Act may be received in multiple stages but the same is to be treated as "deemed income" at the time when it is received and is to be taxed on receipt basis. It was further held, the fact that enhanced compensation is in dispute

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

155(16) of the 1961 Act, it was held that enhanced compensation received under the 1894 Act may be received in multiple stages but the same is to be treated as "deemed income" at the time when it is received and is to be taxed on receipt basis. It was further held, the fact that enhanced compensation is in dispute

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

155(16) of the 1961 Act, it was held that enhanced compensation received under the 1894 Act may be received in multiple stages but the same is to be treated as "deemed income" at the time when it is received and is to be taxed on receipt basis. It was further held, the fact that enhanced compensation is in dispute

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

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

155(16) of the 1961 Act, it was held that enhanced compensation received under the 1894 Act may be received in multiple stages but the same is to be treated as "deemed income" at the time when it is received and is to be taxed on receipt basis. It was further held, the fact that enhanced compensation is in dispute

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

155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation is in dispute

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

155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation is in dispute

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

155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation is in dispute

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

155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation is in dispute

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

155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as "deemed income" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation is in dispute

SH. SURESH PAL,YAMUNA NAGAR vs. ITO, WARD 5, YAMUNA NAGAR

155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation is in dispute

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

155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation is in dispute

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

155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation is in dispute

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation is in dispute

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

155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation is in dispute

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

section 2(24)\n28A, as under:\n(iii) agricultural land55 in India, not being land situate-\n(a) in any area which is comprised within the jurisdiction of a\nmunicipality55 (whether known as a municipality, municipal\ncorporation, notified area committee, town area committee, town\ncommittee, or by any other name) or a cantonment board and\nwhich has a population56