Case Law Details
Case Name : PCIT Vs Milestone Gears Private Limited (Himachal Pradesh High Court)
Related Assessment Year : 2012-13
Courts :
All High Courts Himachal Pradesh HC
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PCIT Vs Milestone Gears Private Limited (Himachal Pradesh High Court)
Introduction: In a significant ruling, the Himachal Pradesh High Court dismissed an appeal filed by the Principal Commissioner of Income Tax (PCIT) against Milestone Gears Private Limited. The appeal, concerning a 100% deduction under Section 80IC of the Income Tax Act, 1961, was dismissed due to a substantial delay of 224 days in refiling.
Background of the Case
The case originates from an assessment made by the Income Tax Department on Milestone Gears Pvt. Ltd. fo
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