Bongaigaon Refinery & Petrochemicals Ltd. v. CIT

274 ITR 379Reported decision#12537 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2019 to 2019.

Judgments citing Bongaigaon Refinery & Petrochemicals Ltd. v. CIT

Oil India Ltd., Dibrugarh vs. The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh

ITA 33/GTY/2018[2008-09]Status: DisposedITAT Guwahati26 Aug 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…/G/14 ACIT, Cir-2 Dib Vs. Oil India Ltd. Page 6 upon all authorities within the jurisdiction of the High Court. The same view has been subsequently followed by the Gauhati High Court in the case of Bongaigaon Refinery & Petrochemicals Ltd. Vs. CIT reported in 274 ITR 379. This view has been supported in catena of judicial decisions. 104 ITR 101 (Cal) at page 104 120 ITR 110 (Cal) at page 120 190 ITR 553 (All) at pages 555 (C) Regarding the assertions of the AO that the undertaking has been formed by transfer of assets, the AR submitted that the assessee has not transferred any plant or machinery which was formerl…

Oil India Ltd., Dibrugarh vs. Assistant Commissioner of Income Tax, Circle -2, Dibrugarh

ITA 9/GTY/2014[2010-11]Status: DisposedITAT Guwahati26 Aug 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…/G/14 ACIT, Cir-2 Dib Vs. Oil India Ltd. Page 6 upon all authorities within the jurisdiction of the High Court. The same view has been subsequently followed by the Gauhati High Court in the case of Bongaigaon Refinery & Petrochemicals Ltd. Vs. CIT reported in 274 ITR 379. This view has been supported in catena of judicial decisions. 104 ITR 101 (Cal) at page 104 120 ITR 110 (Cal) at page 120 190 ITR 553 (All) at pages 555 (C) Regarding the assertions of the AO that the undertaking has been formed by transfer of assets, the AR submitted that the assessee has not transferred any plant or machinery which was formerl…

Oil India Ltd., Dibrugarh vs. Assistant Commissioner of Income Tax, Range -2, Dibrugarh

ITA 325/GTY/2013[2009-10]Status: DisposedITAT Guwahati26 Aug 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…/G/14 ACIT, Cir-2 Dib Vs. Oil India Ltd. Page 6 upon all authorities within the jurisdiction of the High Court. The same view has been subsequently followed by the Gauhati High Court in the case of Bongaigaon Refinery & Petrochemicals Ltd. Vs. CIT reported in 274 ITR 379. This view has been supported in catena of judicial decisions. 104 ITR 101 (Cal) at page 104 120 ITR 110 (Cal) at page 120 190 ITR 553 (All) at pages 555 (C) Regarding the assertions of the AO that the undertaking has been formed by transfer of assets, the AR submitted that the assessee has not transferred any plant or machinery which was formerl…

Oil India Ltd., Dibrugarh vs. Additional Commissioner of Income Tax, Range -2, Dibrugarh

ITA 87/GTY/2010[2007-08]Status: DisposedITAT Guwahati26 Aug 2019AY 2007-08

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…/G/14 ACIT, Cir-2 Dib Vs. Oil India Ltd. Page 6 upon all authorities within the jurisdiction of the High Court. The same view has been subsequently followed by the Gauhati High Court in the case of Bongaigaon Refinery & Petrochemicals Ltd. Vs. CIT reported in 274 ITR 379. This view has been supported in catena of judicial decisions. 104 ITR 101 (Cal) at page 104 120 ITR 110 (Cal) at page 120 190 ITR 553 (All) at pages 555 (C) Regarding the assertions of the AO that the undertaking has been formed by transfer of assets, the AR submitted that the assessee has not transferred any plant or machinery which was formerl…

The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. Oil India Ltd., Dibrugarh

ITA 123/GTY/2008[2006-07]Status: DisposedITAT Guwahati26 Aug 2019AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…/G/14 ACIT, Cir-2 Dib Vs. Oil India Ltd. Page 6 upon all authorities within the jurisdiction of the High Court. The same view has been subsequently followed by the Gauhati High Court in the case of Bongaigaon Refinery & Petrochemicals Ltd. Vs. CIT reported in 274 ITR 379. This view has been supported in catena of judicial decisions. 104 ITR 101 (Cal) at page 104 120 ITR 110 (Cal) at page 120 190 ITR 553 (All) at pages 555 (C) Regarding the assertions of the AO that the undertaking has been formed by transfer of assets, the AR submitted that the assessee has not transferred any plant or machinery which was formerl…

The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. Oil India Ltd., Dibrugarh

ITA 122/GTY/2008[2005-06]Status: DisposedITAT Guwahati26 Aug 2019AY 2005-06

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…/G/14 ACIT, Cir-2 Dib Vs. Oil India Ltd. Page 6 upon all authorities within the jurisdiction of the High Court. The same view has been subsequently followed by the Gauhati High Court in the case of Bongaigaon Refinery & Petrochemicals Ltd. Vs. CIT reported in 274 ITR 379. This view has been supported in catena of judicial decisions. 104 ITR 101 (Cal) at page 104 120 ITR 110 (Cal) at page 120 190 ITR 553 (All) at pages 555 (C) Regarding the assertions of the AO that the undertaking has been formed by transfer of assets, the AR submitted that the assessee has not transferred any plant or machinery which was formerl…

The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. Oil India Ltd., Dibrugarh

ITA 121/GTY/2008[2004-05]Status: DisposedITAT Guwahati26 Aug 2019AY 2004-05

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…/G/14 ACIT, Cir-2 Dib Vs. Oil India Ltd. Page 6 upon all authorities within the jurisdiction of the High Court. The same view has been subsequently followed by the Gauhati High Court in the case of Bongaigaon Refinery & Petrochemicals Ltd. Vs. CIT reported in 274 ITR 379. This view has been supported in catena of judicial decisions. 104 ITR 101 (Cal) at page 104 120 ITR 110 (Cal) at page 120 190 ITR 553 (All) at pages 555 (C) Regarding the assertions of the AO that the undertaking has been formed by transfer of assets, the AR submitted that the assessee has not transferred any plant or machinery which was formerl…

The Assistant Commissioner of Income Tax, Circle-2, Dibrugarh vs. Oil India Ltd., Dibrugarh

ITA 120/GTY/2008[2003-04]Status: DisposedITAT Guwahati26 Aug 2019AY 2003-04

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…/G/14 ACIT, Cir-2 Dib Vs. Oil India Ltd. Page 6 upon all authorities within the jurisdiction of the High Court. The same view has been subsequently followed by the Gauhati High Court in the case of Bongaigaon Refinery & Petrochemicals Ltd. Vs. CIT reported in 274 ITR 379. This view has been supported in catena of judicial decisions. 104 ITR 101 (Cal) at page 104 120 ITR 110 (Cal) at page 120 190 ITR 553 (All) at pages 555 (C) Regarding the assertions of the AO that the undertaking has been formed by transfer of assets, the AR submitted that the assessee has not transferred any plant or machinery which was formerl…