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4 results for “disallowance”+ Section 80clear

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Key Topics

Section 8013Section 80I6Section 43D4Section 139(1)3Addition to Income3Section 1392Section 362Section 1452Deduction2

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

80 IB (10). The said provision reads as under :- “80IB(10) The amount of deduction in the case of an undertaking developing and building housing projects approved before the 31st day of March, 2008 by a 9 local authority shall be hundred per cent of the profits derived in the previous year relevant to any assessment year from such housing

M/s J C International vs. Deputy Commissioner Of Income Tax , Circle Parwanoo

The appeal is allowed in the aforesaid

ITA/2/2025HC Himachal Pradesh04 Jun 2025

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 80

disallowance of deduction under Section 80-IC for an amount of Rs.01,17,12,900/-. 5. Being aggrieved by the assessment

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

The appeals are dismissed

ITA/83/2018HC Himachal Pradesh07 Dec 2022

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 145Section 36Section 43D

80-HHC cannot be granted to the appellant for the Assessment Year in question. The appeal is accordingly dismissed without any order as to costs.” 10 13. Learned counsel for the respondent, on the other hand, has opposed the appeals and has submitted that the Tribunal has rightly dismissed the appeals filed by the revenue. Admittedly, respondent Assessee

PR COMMISSIONER OF INCOME TAX vs. THE KANGRA CENTRAL COOPERATIVE BANK LTD

The appeals are dismissed

ITA/82/2018HC Himachal Pradesh07 Dec 2022

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

Section 145Section 36Section 43D

80-HHC cannot be granted to the appellant for the Assessment Year in question. The appeal is accordingly dismissed without any order as to costs.” 10 13. Learned counsel for the respondent, on the other hand, has opposed the appeals and has submitted that the Tribunal has rightly dismissed the appeals filed by the revenue. Admittedly, respondent Assessee