Search: condonation of delay

4 results for “condonation of delay”+ Section 11(1)clear

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Section 80I6 Section 345 Section 804 Section 139(1)3 Section 1392 Section 260A2 Section 1482 Section 12A2 Exemption

Pr. COMMISSIONER OF INCOME TAX, SHIMLA vs. HP HOUSING AND URBAN DEVELOPMENT AUTHORITY (HIMUDA)

Appeal is dismissed

ITA/35/2019HC Himachal Pradesh22 Dec 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Senior Advocate, with

Section 139Section 139(1)Section 143(3)Section 250Section 80Section 80ASection 80I

11 ITAT in respect of admissibility of precise deductions under Section 80IB(10) to the assessee. The only contention is that since the original return of income was filed by the asessee beyond the period prescribed in Section 139(1), therefore, the embargo placed by Section 80AC on the entitlement of the assessee to the deduction claimed under Section 80IB

Pr. COMMISSIONER OF INCOME TAX, SHIMLA vs. HP HOUSING AND URBAN DEVELOPMENT AUTHORITY (HIMUDA)

Pr. COMMISSIONER OF INCOME TAX, SHIMLA vs. HP HOUSING AND URBAN DEVELOPMENT AUTHORITY (HIMUDA)

PR. COMMISSIONER OF INCOME TAX SHIMLA vs. MS SOLAN DISTRICT TRUCK OPERATORS TRANSPORT COOPERATIVE SOCIETY LTD DARLAGHAT THROUGH ITS PRESIDENT

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE TIBETIAN CHILDREN VILLAGE

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE TIBETIAN CHILDREN VILLAGE