2025 (2) TMI 659

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....hika Dubey, Adv. For the Respondent :Mrs. Archana Pathak Dave, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Digvijay Dam, Adv. Mrs. Harshita Choubey, Adv. Ms. Rajeshwari Shankar, Adv. ORDER 1. Delay condoned. 2. Leave granted. 3. This appeal arises from the judgment and order passed by the High Court of Punjab and Haryana dated 6th September, 2018 in Income Tax Appeal No. 330 of 2017 by which the....

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....e Act was issued. 7. The adjudicating authority disallowed the assessee's claim under Section 80-IC by reducing the exemption to 25% at Rs.20,36,398/- out of 100% deduction of Rs.81,45,593/- being claimed by the appellant in her income tax return. The appellant herein challenged the order passed by the Assessing Officer before the CIT(A). The appeal also came to be dismissed by the CIT(A). The ap....