NUMALIGARH REFINERY LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI

In the result, appeals of the assessee in I

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

49% of the voting rights with notification by the Central Government who could avail the benefit of section 80IB(9) if it begins refining of mineral oil on or before 31-03-2012. It clearly shows that benefits were extended to public sector and specific companies which could not begin refining of mineral oil till 01-04-2009. Thus, scope

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI vs. NUMALIGARH REFINERY LIMITED, GUWAHATI

In the result, appeals of the assessee in I