Case Law Details
Case Name : PCIT Vs H.P. Housing & Urban Development Authority (Himachal Pradesh High Court)
Appeal Number : I.T.A. No. 35 of 2019
Date of Judgement/Order : 22/12/2023
Related Assessment Year :
Courts :
All High Courts Himachal Pradesh HC
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PCIT Vs H.P. Housing & Urban Development Authority (Himachal Pradesh High Court)
Conclusion: Deduction under section 80IB (10) was allowable to assessee as it had a reasonable & bona fide cause for not filing the return of income within the time permitted
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