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2012 (11) TMI 1120 - ITAT AMRITSAR - Income Tax
Extract:
....... appeals in the case of all the assessee are allowed. 11. In the result, the appeals in the case of Sh. Parminder Singh in ITA Nos.210 to 214(Asr)/2012, in the case of M/s. Kapurthala Estates Pvt. Ltd; in ITA Nos.205 to 209(Asr)/2012 and in the case of M/s. Kapurthala Promoters & Developers Pvt. Ltd in ITA Nos. 202 to 204(Asr)/2012 are allowed.