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

2) Disallowance of claim of deduction under section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11

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

2) Disallowance of claim of deduction under section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11

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

2) Disallowance of claim of deduction under section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11

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

2) Disallowance of claim of deduction under section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11

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

2) Disallowance of claim of deduction under section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11

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

In the result, appeals of the assessee in I

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

2) Disallowance of claim of deduction under section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11

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

2) Disallowance of claim of deduction under section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11

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

2) Disallowance of claim of deduction under section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11

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

2) Disallowance of claim of deduction under section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11

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

2) Disallowance of claim of deduction under section 80-1C of the Income Tax Act, 1961. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2008-09; Rs.351,28,35,732/- Ground No.(4) for the Assessment Year 2009-10; Rs.221,27,40,983/- Ground No.(7) for the Assessment Year 2010-11 Rs.170,67,11

M/S. G.D. MARKETING PRIVATE LIMITED,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(1), GUWAHATI`

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Sanjay Garg

11. Under these circumstances, where this clause (i) is omitted from the statute since its inception, the AO ought have required to frame the assessment in normal course after making necessary enquiries of particular claim of expenditure in accordance with law. But this exercise could not have been done on account of provisions of section 92BA Clause

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

disallowed such claim under Section 80IB and also under Section 80IC for the respective years on, inter alia, the following grounds:- A) The assessee’s oil wells for which the claim is made, is not an new industrial undertaking or enterprise; though there is no dispute that these are plants. B) As per Sub Rule (2) of Rule 18BBB

OIL INDIA LTD.,DIBRUGARH vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

disallowed such claim under Section 80IB and also under Section 80IC for the respective years on, inter alia, the following grounds:- A) The assessee’s oil wells for which the claim is made, is not an new industrial undertaking or enterprise; though there is no dispute that these are plants. B) As per Sub Rule (2) of Rule 18BBB

OIL INDIA LTD.,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2, DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

disallowed such claim under Section 80IB and also under Section 80IC for the respective years on, inter alia, the following grounds:- A) The assessee’s oil wells for which the claim is made, is not an new industrial undertaking or enterprise; though there is no dispute that these are plants. B) As per Sub Rule (2) of Rule 18BBB

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

disallowed such claim under Section 80IB and also under Section 80IC for the respective years on, inter alia, the following grounds:- A) The assessee’s oil wells for which the claim is made, is not an new industrial undertaking or enterprise; though there is no dispute that these are plants. B) As per Sub Rule (2) of Rule 18BBB

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

disallowed such claim under Section 80IB and also under Section 80IC for the respective years on, inter alia, the following grounds:- A) The assessee’s oil wells for which the claim is made, is not an new industrial undertaking or enterprise; though there is no dispute that these are plants. B) As per Sub Rule (2) of Rule 18BBB

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

disallowed such claim under Section 80IB and also under Section 80IC for the respective years on, inter alia, the following grounds:- A) The assessee’s oil wells for which the claim is made, is not an new industrial undertaking or enterprise; though there is no dispute that these are plants. B) As per Sub Rule (2) of Rule 18BBB

OIL INDIA LTD.,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

disallowed such claim under Section 80IB and also under Section 80IC for the respective years on, inter alia, the following grounds:- A) The assessee’s oil wells for which the claim is made, is not an new industrial undertaking or enterprise; though there is no dispute that these are plants. B) As per Sub Rule (2) of Rule 18BBB

OIL INDIA LTD.,,DIBRUGARH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH.

Bench: Shri S.S.Godara & Dr. A.L. Saini

disallowed such claim under Section 80IB and also under Section 80IC for the respective years on, inter alia, the following grounds:- A) The assessee’s oil wells for which the claim is made, is not an new industrial undertaking or enterprise; though there is no dispute that these are plants. B) As per Sub Rule (2) of Rule 18BBB