PURAN SINGH NEGI,HALDWANI vs. THE ASSIST COMMISSIONER OF INCOME TAX , NANITAL
In the result, the appeal of the assessee is allowed for statistical purpose
ITA 33/DDN/2020[2016-17]Status: DisposedITAT Dehradun04 Jan 2023AY 2016-17
Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 33/Ddn/2020 (A.Y 2016-17)
Section 2Section 28Section 56
gains of business or profession".
Further, section 56 of the Income-tax Act has also been amended to provide that any compensation received or receivable by any person, whether in the nature of revenue or capital, in connection with the
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Puran Singh Negi
termination or the modification of the terms and conditions of any contract relating to his employment
