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

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

SH. AMRIK SINGH,PANCHKULA vs. ITO, WARD-2, PANCHKULA

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

JAGPAL SINGH,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), CHANDIGARH, CHANDIGARH

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

SUSHMA,HARYANA vs. ITO, WARD - 4, YAMUNA NAGAR, YAMUNA NAGAR

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 2,, PANCHKULA

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

164 : (1990) 181 ITR\n400 (SC) has held that arrears of interest computed on delayed or enhanced\ncompensation shall be taxable on accrual basis. This has caused undue hardship\nto the taxpayers.\n46.2 With a view to mitigate the hardship, section 145A is amended to provide that\nthe interest received by an assessee on compensation or enhanced\ncompensation shall

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

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

164 : (1990) 181 ITR 400 (SC) has held that arrears of interest computed on delayed or enhanced compensation shall be taxable on accrual basis. This has caused undue hardship to the taxpayers. 46.2 With a view to mitigate the hardship, section 145A is amended to provide that the interest received by an assessee on compensation or enhanced compensation shall