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

Bench: BEFORE: 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

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

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

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

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

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

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

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

C) No. 18495/2017)\nMovaliyaBhikubhgaiBalabhai\n22. It was submitted that the operative part of the direction of the Hon'ble\nSupreme Court dated 15.9.2017 reads as under:-\n2) While determining as to whether the compensation paid was for\nagricultural land or not, the Assessing Officer(s) will keep in mind the\nprovisions of Section 28 of the Land Acquisition

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

C) No. 18495/2017)\nMovaliyaBhikubhgaiBalabhai\n22. It was submitted that the operative part of the direction of the Hon'ble\nSupreme Court dated 15.9.2017 reads as under:-\n2) While determining as to whether the compensation paid was for\nagricultural land or not, the Assessing Officer(s) will keep in mind the\nprovisions of Section 28 of the Land Acquisition

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

C) No. 18495/2017)\nMovaliyaBhikubhgaiBalabhai\n22. It was submitted that the operative part of the direction of the Hon'ble\nSupreme Court dated 15.9.2017 reads as under:-\n2) While determining as to whether the compensation paid was for\nagricultural land or not, the Assessing Officer(s) will keep in mind the\nprovisions of Section 28 of the Land Acquisition

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

C) No. 18495/2017)\nMovaliyaBhikubhgaiBalabhai\n22. It was submitted that the operative part of the direction of the Hon'ble\nSupreme Court dated 15.9.2017 reads as under:-\n2) While determining as to whether the compensation paid was for\nagricultural land or not, the Assessing Officer(s) will keep in mind the\nprovisions of Section 28 of the Land Acquisition

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

C) No. 18495/2017)\nMovaliyaBhikubhgaiBalabhai\n22. It was submitted that the operative part of the direction of the Hon'ble\nSupreme Court dated 15.9.2017 reads as under:-\n2) While determining as to whether the compensation paid was for\nagricultural land or not, the Assessing Officer(s) will keep in mind the\nprovisions of Section 28 of the Land Acquisition

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

C) No. 18495/2017)\nMovaliyaBhikubhgaiBalabhai\n22. It was submitted that the operative part of the direction of the Hon'ble\nSupreme Court dated 15.9.2017 reads as under:-\n2) While determining as to whether the compensation paid was for\nagricultural land or not, the Assessing Officer(s) will keep in mind the\nprovisions of Section 28 of the Land Acquisition

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

C) No. 18495/2017)\nMovaliyaBhikubhgaiBalabhai\n22. It was submitted that the operative part of the direction of the Hon'ble\nSupreme Court dated 15.9.2017 reads as under:-\n2) While determining as to whether the compensation paid was for\nagricultural land or not, the Assessing Officer(s) will keep in mind the\nprovisions of Section 28 of the Land Acquisition

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

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

C) No. 18495/2017)MovaliyaBhikubhgaiBalabhai\n22. It was submitted that the operative part of the direction of the Hon'ble\nSupreme Court dated 15.9.2017 reads as under:-\n2) While determining as to whether the compensation paid was for\nagricultural land or not, the Assessing Officer(s) will keep in mind the\nprovisions of Section 28 of the Land Acquisition

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

C) No. 18495/2017)\nMovaliyaBhikubhgaiBalabhai\n22. It was submitted that the operative part of the direction of the Hon'ble\nSupreme Court dated 15.9.2017 reads as under:-\n2) While determining as to whether the compensation paid was for\nagricultural land or not, the Assessing Officer(s) will keep in mind the\nprovisions of Section 28 of the Land Acquisition

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

C) No. 18495/2017)\nMovaliyaBhikubhgaiBalabhai\n22. It was submitted that the operative part of the direction of the Hon'ble\nSupreme Court dated 15.9.2017 reads as under:-\n2) While determining as to whether the compensation paid was for\nagricultural land or not, the Assessing Officer(s) will keep in mind the\nprovisions of Section 28 of the Land Acquisition

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

C) No. 18495/2017)\nMovaliyaBhikubhgaiBalabhai\n22. It was submitted that the operative part of the direction of the Hon'ble\nSupreme Court dated 15.9.2017 reads as under:-\n2) While determining as to whether the compensation paid was for\nagricultural land or not, the Assessing Officer(s) will keep in mind the\nprovisions of Section 28 of the Land Acquisition