MILLENNIUM REAL ESTATE DEVELOPERS PVT. LTD,JALANDHAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR
In the result, the appeal filed by the assessee is allowed for statistical
ITA 653/ASR/2016[2012-13]Status: DisposedITAT Amritsar13 Sept 2023AY 2012-13
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
For Appellant: None (Written submission)For Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 132(1)Section 132(4)Section 14Section 14ASection 56Section 69Section 69ASection 71
14A of the Act read with section 56(i) of the Act, combined reading whereof clearly specify what shall constitute income from other sources, which encompasses even the deemed income nature to fall under the Income from other Sources; since law do not stipulate any other heads of income other than what is specified in section
