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

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

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

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

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

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

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

45(5) and 155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation

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

45(5) and 155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation

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

45(5) and 155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation

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

45(5) and 155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as "deemed income" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation

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

45(5) and 155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation

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

45(5) and 155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation

SH. SURESH PAL,YAMUNA NAGAR vs. ITO, WARD 5, YAMUNA NAGAR

45(5) and 155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation

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

45(5) and 155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as \"deemed income\" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

45(5) and 155(16) of the\n1961 Act, it was held that enhanced compensation received under the 1894 Act may\nbe received in multiple stages but the same is to be treated as "deemed income" at\nthe time when it is received and is to be taxed on receipt basis. It was further held, the\nfact that enhanced compensation

SH. PARGAT SINGH,PANIPAT vs. ITO, WARD -1, KAITHAL

section 1048 [or by an electoral trust]].\nExplanation. For the purposes of this sub-clause, \"trust\" includes any other\nlegal obligation ;)\n(iii) the value of any perquisite or profit in lieu of salary taxable under clauses (2)\nand (3) of section 17;\n42[(iiia) any special allowance or benefit, other than perquisite included under sub-\nclause (iii), specifically granted