Numaligarh Refinery Ltd. v. DCIT

2019 SCC OnLine ITAT 18321Reported decision2019#6902 most cited

What is Numaligarh Refinery Ltd. v. DCIT authority for?

Production of motor spirit by refining Naptha may be eligible for examination under section 80IB(9) as a "mineral oil". The case also touches upon the distinction between production and refining of crude oil/bitumen.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2022.

Also referred to as

Numaligarh Refinery Ltd. v. DCIT · 2019 SCC OnLine ITAT 18321 · section 80IB(9) · mineral oil · production vs refining · motor spirit · Naptha refining

Issues it is cited on

section 80ib(2)section 24asection 8osection 80msection 3(b)section 44bbsection 42section 44bsection 40(a)(ii)section 80hsection 80hhcdividend distribution tax

Judgments citing Numaligarh Refinery Ltd. v. DCIT

Dy. CIT. Circle 7(1)(1), Mumbai vs. Hindustan Colas Pvt. Ltd., Mumbai

In the result, appeals filed by the assessee for A

ITA 1663/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Dy. CIT. Circle 7(1)(1), Mumbai vs. Hindustan Colas Pvt. Ltd., Mumbai

In the result, appeals filed by the assessee for A

ITA 1662/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1653/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1652/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Oct 2022AY 2017-18

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1651/MUM/2022[2016-17]Status: DisposedITAT Mumbai20 Oct 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1650/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Oct 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

M/S. Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Circle 7(1) (2), Mumbai

In the result, appeals filed by the assessee for A

ITA 1649/MUM/2022[2013-14]Status: DisposedITAT Mumbai20 Oct 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1648/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1647/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1646/MUM/2022[2010-11]Status: DisposedITAT Mumbai20 Oct 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1645/MUM/2022[2009-10]Status: DisposedITAT Mumbai20 Oct 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1644/MUM/2022[2008-09]Status: DisposedITAT Mumbai20 Oct 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1643/MUM/2022[2007-08]Status: DisposedITAT Mumbai20 Oct 2022AY 2007-08

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1642/MUM/2022[2006-07]Status: DisposedITAT Mumbai20 Oct 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1641/MUM/2022[2005-06]Status: DisposedITAT Mumbai20 Oct 2022AY 2005-06

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1640/MUM/2022[2002-03]Status: DisposedITAT Mumbai20 Oct 2022AY 2002-03

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Numaligarh Refinery Ltd. v. DCIT (2019 SCC OnLine ITAT 18321) — Cited in 16 Judgments | BharatTax