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

29-04-2008, on Finance Bill, 2008: “ 10. Sir, clause 15 of the Finance Bill,2008 seeks to insert a new proviso in sub section(9) of section 80-IB so as to provide that no deduction shall be allowed to an undertaking engaged in refining of mineral oil, if it begins refining on or after 1st April,2009. Consequent

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

29-04-2008, on Finance Bill, 2008: “ 10. Sir, clause 15 of the Finance Bill,2008 seeks to insert a new proviso in sub section(9) of section 80-IB so as to provide that no deduction shall be allowed to an undertaking engaged in refining of mineral oil, if it begins refining on or after 1st April,2009. Consequent

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

29-04-2008, on Finance Bill, 2008: “ 10. Sir, clause 15 of the Finance Bill,2008 seeks to insert a new proviso in sub section(9) of section 80-IB so as to provide that no deduction shall be allowed to an undertaking engaged in refining of mineral oil, if it begins refining on or after 1st April,2009. Consequent

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

29-04-2008, on Finance Bill, 2008: “ 10. Sir, clause 15 of the Finance Bill,2008 seeks to insert a new proviso in sub section(9) of section 80-IB so as to provide that no deduction shall be allowed to an undertaking engaged in refining of mineral oil, if it begins refining on or after 1st April,2009. Consequent

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

29-04-2008, on Finance Bill, 2008: “ 10. Sir, clause 15 of the Finance Bill,2008 seeks to insert a new proviso in sub section(9) of section 80-IB so as to provide that no deduction shall be allowed to an undertaking engaged in refining of mineral oil, if it begins refining on or after 1st April,2009. Consequent

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

29-04-2008, on Finance Bill, 2008: “ 10. Sir, clause 15 of the Finance Bill,2008 seeks to insert a new proviso in sub section(9) of section 80-IB so as to provide that no deduction shall be allowed to an undertaking engaged in refining of mineral oil, if it begins refining on or after 1st April,2009. Consequent

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

29-04-2008, on Finance Bill, 2008: “ 10. Sir, clause 15 of the Finance Bill,2008 seeks to insert a new proviso in sub section(9) of section 80-IB so as to provide that no deduction shall be allowed to an undertaking engaged in refining of mineral oil, if it begins refining on or after 1st April,2009. Consequent

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

29-04-2008, on Finance Bill, 2008: “ 10. Sir, clause 15 of the Finance Bill,2008 seeks to insert a new proviso in sub section(9) of section 80-IB so as to provide that no deduction shall be allowed to an undertaking engaged in refining of mineral oil, if it begins refining on or after 1st April,2009. Consequent

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

29-04-2008, on Finance Bill, 2008: “ 10. Sir, clause 15 of the Finance Bill,2008 seeks to insert a new proviso in sub section(9) of section 80-IB so as to provide that no deduction shall be allowed to an undertaking engaged in refining of mineral oil, if it begins refining on or after 1st April,2009. Consequent

ASSAM GAS COMPANY LIMITED,DULIAJAN vs. DCIT/ ACIT, CIRCLE 1/DBR, DIBRUGARH

Appeal is allowed for statistical purposes

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

disallowance, if any, should have been Rs. 29,230 only. The facts were duly communicated to the Ld. CIT(A) while filing online submission on dated 07.01.2025 which should have been considered by the Ld. CIT(A).” 3. Before us, the Ld. AR pointed out that the facts presented before the lower authorities were completely ignored, including the Chartered Accountant

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. FORTUNE VANIJYA PRIVATE LIMITED, GUWAHATI

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

29 I.T.A. No.21/Gau/2021 & CO No.1/Gau/2021 Fortune Vanijya Private Limited Assessment Year: 2011-12 Technical Education Society (397 ITR 344), wherein the Hon’ble Apex Court has dealt specifically with the invocation of jurisdiction u/s. 153C, and while doing so their Lordships have upheld the decision of the Hon'ble Bombay High Court reported

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

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. 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. 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