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

section 80IC(2)(b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2

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

section 80IC(2)(b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2

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

section 80IC(2)(b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2

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

section 80IC(2)(b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2

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

section 80IC(2)(b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2

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

section 80IC(2)(b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2

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

section 80IC(2)(b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2

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

section 80IC(2)(b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2

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

section 80IC(2)(b)(iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows: “(3). Disallowance of claim of expenses under the head 'Prior Period Exp.' Ground and Assessment Year Amount Ground No.(1) for the Assessment Year 2007- 08; Rs.2

GOMATI CO-OPERATIVE MILK PRODUCERS UNION LIMITED,AGARTALA vs. ACIT-NATIONAL-E-ASSEMENT CENTRE, NEW DELHI

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

disallowed by the ld. AO by treating it as income from other sources u/s 56 of the Act. Aggrieved, the assessee filed 1st appeal before the ld. CIT(A). The ld. CIT(A) 4. vide order dated 27.03.2023 dismissed the appeal of the assessee. 5. Aggrieved, the assessee filed the present appeal before the Tribunal. 6. Heard the representatives

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

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

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