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

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

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

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

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

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: 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

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Transfer Pricing Officer u/s 92CA(3) should not be revised for the reasons stated herein above. 9. The submissions so filed by the assessee were considered but not found acceptable to the Ld. PCIT and the relevant findings of the ld PCIT read as under: “4. The submissions of the assessee have carefully been considered with reference to the facts

A.B. SUGARS LIMITED,PUNJAB vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, CHANDIGARH, CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

Transfer Pricing Officer u/s 92CA(3) should not be revised for the reasons stated herein above. 9. The submissions so filed by the assessee were considered but not found acceptable to the Ld. PCIT and the relevant findings of the ld PCIT read as under: “4. The submissions of the assessee have carefully been considered with reference to the facts

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

section 57.\nThe said provision reads thus:\n\"57. Deductions.-The income chargeable under the head 'Income from other\nsources' shall be computed after making the following deductions, namely :.\n(iv) in the case of income of the nature referred to in clause (viii) of sub-\nsection (2) of section 56, a deduction of a sum equal to fifty

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

153 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2013-14\nBasti Bhima Dhina, Fatehabd-\n125050, Haryana\nबनाम\nThe ITO\nWard-1, Fatehabad\nHaryana\nस्थायी लेखा सं./PAN NO: EBHPS2316R\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nSmt. Shruti Khandelwal, Advocate for\nShri Parikshit Aggarwal, C.A\nShri Manav Basal, CIT, DR\nआयकर अपील सं

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

153 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2013-14\nBasti Bhima Dhina, Fatehabd-\n125050, Haryana\nबनाम\nThe ITO\nWard-1, Fatehabad\nHaryana\nस्थायी लेखा सं./PAN NO: EBHPS2316R\nअपीलार्थी/Appellant\nSmt. Shruti Khandelwal, Advocate for\nShri Parikshit Aggarwal, C.A\nShri Manav Basal, CIT, DR\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nआयकर अपील सं

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

153 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2013-14\nBasti Bhima Dhina, Fatehabd-\n125050, Haryana\nस्थायी लेखा सं./PAN NO: EBHPS2316R\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nबनाम\nThe ITO\nWard-1, Fatehabad\nHaryana\nप्रत्यर्थी/Respondent\nराजस्व की ओर से / Revenue by :\nSmt. Shruti Khandelwal, Advocate for\nShri Parikshit Aggarwal, C.A\nShri Manav Basal, CIT, DR\nआयकर अपील

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

153 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2013-14\nBalvinder Singh\nBasti Bhima Dhina, Fatehabd-\n125050, Haryana\nस्थायी लेखा सं./PAN NO: EBHPS2316R\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nबनाम\nThe ITO\nWard-1, Fatehabad\nHaryana\nप्रत्यर्थी/Respondent\nSmt. Shruti Khandelwal, Advocate for\nShri Parikshit Aggarwal, C.A\nShri Manav Basal, CIT, DR\nआयकर

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

153 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2013-14\nBalvinder Singh\nBasti Bhima Dhina, Fatehabd-\n125050, Haryana\nस्थायी लेखा सं./PAN NO: EBHPS2316R\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nबनाम\nThe ITO\nWard-1, Fatehabad\nHaryana\nप्रत्यर्थी/Respondent\nSmt. Shruti Khandelwal, Advocate for\nShri Parikshit Aggarwal, C.A\nShri Manav Basal, CIT, DR\nआयकर

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

153 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2013-14\nBalvinder Singh\nBasti Bhima Dhina, Fatehabd-\n125050, Haryana\nबनाम\nThe ITO\nWard-1, Fatehabad\nHaryana\nस्थायी लेखा सं./PAN NO: EBHPS2316R\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :\nSmt. Shruti Khandelwal, Advocate for\nShri Parikshit Aggarwal, C.A\nShri Manav Basal, CIT, DR\nआयकर अपील सं

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

153 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2013-14\nBalvinder Singh\nBasti Bhima Dhina, Fatehabd-\n125050, Haryana\nबनाम\nThe ITO\nWard-1, Fatehabad\nHaryana\nNone\nNone\nSmt. Shruti Khandelwal, Advocate for\nShri Parikshit Aggarwal, C.A\nShri Manav Basal, CIT, DR\nआयकर अपील सं. / ITA No. 165 /Chd/2025\nNarender Kaur\nनिर्धारण वर्ष / Assessment Year: 2018-19\nC/o Rohit Verma

SARVAN SINGH,AMBALA vs. INCOME TAX OFFICER-WARD 4, AMBALA

153 /Chd/2025\nनिर्धारण वर्ष / Assessment Year: 2013-14\nBalvinder Singh\nBasti Bhima Dhina, Fatehabd-\n125050, Haryana\nस्थायी लेखा सं./PAN NO: EBHPS2316R\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nNone\nराजस्व की ओर से / Revenue by :\nबनाम\nThe ITO\nWard-1, Fatehabad\nHaryana\nSmt. Shruti Khandelwal, Advocate for\nShri Parikshit Aggarwal, C.A\nShri Manav Basal, CIT, DR\nआयकर अपील