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Section 80I6 Section 804 Section 139(1)3 Section 1392 Deduction2

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

iii) any person representing such individual, the spouse or the minor children of such individual or the Hindu undivided family in which such individual is the karta. Explanation.—For the removal of doubts, it is hereby declared that nothing con- tained in this sub-section shall apply to any undertaking which executes the housing project as a works contract awarded

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)

H.P.STATE CIVIL SUPPLIES CORPORATION vs. ASSTT.COMMISSIONER OF INCOME TAX