Case Law Details
Case Name : PCIT Vs H.P. Housing & Urban Development Authority (Himachal Pradesh High Court)
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 under Section 139(1). Once in the given facts, assessee had been held entitled to claim the specifically computed deductions, then it should not be burdened with taxes which it was otherwise not liable to pay under law.
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