DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

182 | Resident\n| | 26-02-2021\n31.03.2021 | 33 | | |\n| | 01.04.2021\n14-10-2021 | 196 | | |\n| 2021-22 | | 204 | 161 | Non-Resident\n| | 23-03-2022\n31.03.2022 | 8 | | |\n| 2022-23 | 01.04.2022\n14-07-2022 | 104 | 104 | 261 | Resident\n\nThus, the assessee's non-resident status under section 6 of the Act stands\nundisputed and accepted by all revenue authorities

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

182 | Resident |\n| | 26-02-2021 | 31.03.2021 | 33 | | | |\n| 2021-22 | 01.04.2021 | 14-10-2021 | 196 | 204 | 161 | Non-Resident |\n| | 23-03-2022 | 31.03.2022 | 8 | | | |\n| 2022-23 | 01.04.2022 | 14-07-2022 | 104 | 104 | 261 | Resident |\n\nThus, the assessee's non-resident status under section 6 of the Act stands\nundisputed and accepted by all revenue authorities including

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

182 Taxman 368\n(SC)it5 was held as under:-\n\n\"30. For the said purpose, the cost of acquisition is to be taken as Nil [See:\nExplanation (i)]. Also, where the enhanced compensation is received by any\nperson, other than the transferor by reason of the death of the transferor or for\nany reason, the amount of such

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

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

182 Taxman 368 (SC)it5 was held as under:- “30. For the said purpose, the cost of acquisition is to be taken as Nil [See: Explanation (i)]. Also, where the enhanced compensation is received by any person, other than the transferor by reason of the death of the transferor or for any reason, the amount of such additional compensation

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

182 Taxman 368 (SC)it5 was held as under:- “30. For the said purpose, the cost of acquisition is to be taken as Nil [See: Explanation (i)]. Also, where the enhanced compensation is received by any person, other than the transferor by reason of the death of the transferor or for any reason, the amount of such additional compensation

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

182 Taxman 368 (SC)it5 was held as under:- “30. For the said purpose, the cost of acquisition is to be taken as Nil [See: Explanation (i)]. Also, where the enhanced compensation is received by any person, other than the transferor by reason of the death of the transferor or for any reason, the amount of such additional compensation

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

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

182 Taxman 368 (SC)it5 was held as under:- “30. For the said purpose, the cost of acquisition is to be taken as Nil [See: Explanation (i)]. Also, where the enhanced compensation is received by any person, other than the transferor by reason of the death of the transferor or for any reason, the amount of such additional compensation

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

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

182 Taxman 368 (SC)it5 was held as under:- “30. For the said purpose, the cost of acquisition is to be taken as Nil [See: Explanation (i)]. Also, where the enhanced compensation is received by any person, other than the transferor by reason of the death of the transferor or for any reason, the amount of such additional compensation

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

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

182 Taxman 368 (SC)it5 was held as under:- “30. For the said purpose, the cost of acquisition is to be taken as Nil [See: Explanation (i)]. Also, where the enhanced compensation is received by any person, other than the transferor by reason of the death of the transferor or for any reason, the amount of such additional compensation

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

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

182 Taxman 368 (SC)it5 was held as under:- “30. For the said purpose, the cost of acquisition is to be taken as Nil [See: Explanation (i)]. Also, where the enhanced compensation is received by any person, other than the transferor by reason of the death of the transferor or for any reason, the amount of such additional compensation

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

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

182 Taxman 368 (SC)it5 was held as under:- “30. For the said purpose, the cost of acquisition is to be taken as Nil [See: Explanation (i)]. Also, where the enhanced compensation is received by any person, other than the transferor by reason of the death of the transferor or for any reason, the amount of such additional compensation

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

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

182 Taxman 368 (SC)it5 was held as under:- “30. For the said purpose, the cost of acquisition is to be taken as Nil [See: Explanation (i)]. Also, where the enhanced compensation is received by any person, other than the transferor by reason of the death of the transferor or for any reason, the amount of such additional compensation

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

transferred to give effect to commercial transactions\nshould be kept outside the ambit of s.2(22)(e). He in this respect has placed reliance upon\nthe following case laws:\na. Pradip Kumar Malhotra V. CIT [2001] 338 ITR 538 (Cal HC).\nb. DCIT vs. Lakra Brothers, 2007, 106 TTJ 0250, Chandigarh ITAT.\nc. Bagmane Constructions

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

182 Taxman 368\n(SC)it5 was held as under:-\n\"30. For the said purpose, the cost of acquisition is to be taken as Nil [See:\nExplanation (i)]. Also, where the enhanced compensation is received by any\nperson, other than the transferor by reason of the death of the transferor or for\nany reason, the amount of such additional

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

182 Taxman 368\n(SC)it5 was held as under:-\n\"30. For the said purpose, the cost of acquisition is to be taken as Nil [See:\nExplanation (i)]. Also, where the enhanced compensation is received by any\nperson, other than the transferor by reason of the death of the transferor or for\nany reason, the amount of such additional

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

transferred to give effect to commercial transactions\nshould be kept outside the ambit of s.2(22)(e). He in this respect has placed reliance upon\nthe following case laws:\na. Pradip Kumar Malhotra V. CIT [2001] 338 ITR 538 (Cal HC).\nb. DCIT vs. Lakra Brothers, 2007, 106 TTJ 0250, Chandigarh ITAT.\nc. Bagmane Constructions

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

182 Taxman 368\n(SC)it5 was held as under:-\n"30. For the said purpose, the cost of acquisition is to be taken as Nil [See:\nExplanation (i)]. Also, where the enhanced compensation is received by any\nperson, other than the transferor by reason of the death of the transferor or for\nany reason, the amount of such additional

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH vs. AVTAR SINGH, VILLAGE- KAIMBWALA

182 Taxman 368\n(SC)it5 was held as under:-\n"30. For the said purpose, the cost of acquisition is to be taken as Nil [See:\nExplanation (i)]. Also, where the enhanced compensation is received by any\nperson, other than the transferor by reason of the death of the transferor or for\nany reason, the amount of such additional