Hilly area designation: specified Uttarakhand districts added for tax benefits under section 33A's hilly area provisions. Amendment to the Board's notification inserts Pithoragarh, Almora and Nainital (Kumaon) and Dehradun, Chamoli, Uttarkashi, Pauri Garhwal and Tehri Garhwal (Garhwal) districts into the list of notified hilly areas, bringing those districts within the tax treatment provided for notified hilly areas under the Income-tax Act.
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Provisions expressly mentioned in the judgment/order text.
Hilly area designation: specified Uttarakhand districts added for tax benefits under section 33A's hilly area provisions.
Amendment to the Board's notification inserts Pithoragarh, Almora and Nainital (Kumaon) and Dehradun, Chamoli, Uttarkashi, Pauri Garhwal and Tehri Garhwal (Garhwal) districts into the list of notified hilly areas, bringing those districts within the tax treatment provided for notified hilly areas under the Income-tax Act.
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