THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI
In the result, appeals of the assessee in I
ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16
Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals
For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80
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
