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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

35 of 2019 Reserved on : 06.12.2023 Date of decision : 22.12.2023 ---------------------------------------------------------------------------------------- Pr. Commissioner of Income Tax, Shimla ..Appellant Versus M/s H.P. Housing & Urban Development Authority ..Respondent (HIMUDA), Nigam Vihar, Shimla ---------------------------------------------------------------------------------------- Coram :- The Hon’ble Mr. Justice M.S. Ramachandra Rao, Chief Justice Ms. Justice Jyotsna Rewal Dua, Judge Whether approved for reporting ?1 Yes _____________________________________________________________ For the Appellant : Ms. Vandana Kuthiala, Advocate

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