2008 (5) TMI 145

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..... squarely covered against the revenue by the opinion recorded by this court in the judgment of case of Commissioner of Income Tax, Faridabad v. Shri Hardwari Lal – hence revenue appeal is dismissed – order of tribunal is justified
RAJIVE BHALLA and RAKESH KUMAR GARG JJ. Yogesh Putney, Advocate for the appellant-revenue. JUDGMENT The judgment of the court was delivered by Rajive Bhalla, J. ( .....

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..... sdictional High Court of Punjab & Haryana following the judgement of Apex Court in the case of CIT v. Rama Bai, 181 ITR 400, whereby interest on enhanced compensation is to be taxed on accrual basis irrespective of the pendency of appeal in higher courts in respect of enhanced compensation. [ITA No.176 of 2005 and ITA No.177 of 2005 in the cases of CIT, Faridabad v. Naresh Kumar and CIT, Faridabad .....

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