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
ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16
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
2 ) for the Assessment Year 2009-10 ;
Rs. 13,97,827/-
(10). Disallowance of claims of deduction of 'Prior period Depreciation'.
Ground and Assessment Year
Amount
Ground.No.(5)for the Assessment Year 2009-10, Rs.2,58,27,259/-
AndRs.22,83,310/-
Numaligarh Refinery Limited
(11). Disallowance of claim of deduction for “Provision for Allowance for Non-
Management Staff'”
Ground