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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46.1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

transfer\nof agricultural land, it no where provides as to what is to be included under the head\n\"Capital gains\". The argument raised is not well founded.\n11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause\n46. 1. The said clause talks about undue hardship being caused as arrears of interest\nbeing taxable

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

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

transfer of agricultural land, it no where provides as to what is to be included under the head "Capital gains". The argument raised is not well founded. 11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause 46.1. The said clause talks about undue hardship being caused as arrears of interest being taxable on accrual

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

transfer of agricultural land, it no where provides as to what is to be included under the head "Capital gains". The argument raised is not well founded. 11. Learned counsel has relied on Circular No. 5 of 2010 by merely reading clause 46.1. The said clause talks about undue hardship being caused as arrears of interest being taxable on accrual