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
ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11
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
Disallowance of claim of deduction under section 80-IB(9) of the Income Tax
Act, 1961 for the Motor Spirit New Industrial undertaking of the Assessee
Company, commissioned on 25-07-2006. Ground and Assessment Year:
Amount
Ground No. 4. A.Y. 2007-08
Rs. 38,65,11,189/-
Ground No. 3 A.Y. 2008-09
Rs. 172,37,79,956/-
Ground
