M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

Capital work in progress Rs. 4,22,70,535/- Numaligarh Refinery Limited Ground No.(4) for the Assessment Year 2013-14 Rs. 37,19,83,895/- (8) Disallowance of claim of deduction for Interest paid u/s 234D of the Income Tax Act,1961.“ Interest on excess refund” Ground and Assessment Year Amount Ground No.(3 ) for the Assessment Year

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I