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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under

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

4 being the deemed income.\n45. It was further argued that where the statutory language is clear and\nunambiguous, literal interpretation must prevail. Lastly, the learned DR\nsubmitted that the taxability of the impugned receipts must be determined\nstrictly in accordance with the provisions of the Income-tax Act and not on\nthe basis ofthe definition of compensation under