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F: GST on Land Owner's share

F: sub contract of labour work

N: Seeks to extend the time limit for furnishing of the annual return spe...

F: GST Applicability

F: GST on insurance claim received

N: President is pleased to award Appreciation Certificates and Medals for...

H: Provisional attachment of the immovable properties - Section 83 of GST...

H: Grant of anticipatory Bail - irregular input tax credit (ITC) - Consid...

H: Penalty u/s. 271(1)(b) - in spite of the various adjournments given by...

H: Eligibility for MAT credit u/s 115JAA - the amount of the MAT tax cred...

H: Revision u/s 263 - loss on OTS - since the AO has ignored the relevant...

H: Disallowance of expenditure in nature of exceptional items claimed u/s...

H: Addition u/s 68 - Bogus LTCG on the sale of equity shares - The sale p...

H: Deemed unexplained expenditure u/s 69C - As both the parties agreed th...

H: Income from house property - ALV determination - Methodology as adopte...

A: Need of CFC legislation in India

A: Error apparent on record -rectification applications under sec 74 of F...

A: e-invoice FAQs

A: Income Tax Search and Seizure & Income Tax Settlement Commission (ITSC...

H: Provisional Release of detained goods alongwith Truck - Section 129 an...

H: It is well settled in law that a decision of the court is only an auth...

N: President is pleased to award Appreciation Certificates and Medals for...

N: Companies (Incorporation) Amendment Rules, 2021

H: Depreciation on block of assets @60% - AO held that the media resource...

H: Condonation of delay in filing the returns - claim of deduction u/s 80...

H: Revision u/s 263 - deduction of interest expenditure against the inter...

H: Assessment u/s 153A - Validity of approval u/s 153D - It is not possib...

H: Addition u/s 69A - Addition based on assessees statement recorded u/s ...

H: Levy of late fee u/s 234E - delay in filing the above TDS statement - ...

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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.

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