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

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

31-03-2012. Again, the amendment has been made retrospective from 01-04-2000. This clearly shows that the scope of section 80IB(9) of the Act has been extended by the Finance (No.2) Act,2009 and benefit extended to Public Sector Companies in Finance Act,2008 is also available to other companies w.e.f.01-04-2000. As Circular No.1/2009 dated

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