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
IA or section 80-
IAB or Section 80-IB or section 80-IC or section 80-ID or
section 80-IE ;
(ii)
the 1st day of April, 2018, any deduction is admissible under any
provision of this Chapter under the heading “C.-Deductions in
respect of certain incomes”,
no such deduction shall be allowed to him unless he furnishes
