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

30 of 1969). Section 42 read with its Explanation, Section 44BB Explanation (ii) and Section 293A Explanation (a) also define “mineral oil” as having the very inclusive meaning. We observe in this backdrop that the assessee is engaged in a “mineral based industry” as per the foregoing clinching expression employed as in 14th Schedule. Numaligarh Refinery Limited 24. The Revenue

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

30 of 1969). Section 42 read with its Explanation, Section 44BB Explanation (ii) and Section 293A Explanation (a) also define “mineral oil” as having the very inclusive meaning. We observe in this backdrop that the assessee is engaged in a “mineral based industry” as per the foregoing clinching expression employed as in 14th Schedule. Numaligarh Refinery Limited 24. The Revenue

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

30 of 1969). Section 42 read with its Explanation, Section 44BB Explanation (ii) and Section 293A Explanation (a) also define “mineral oil” as having the very inclusive meaning. We observe in this backdrop that the assessee is engaged in a “mineral based industry” as per the foregoing clinching expression employed as in 14th Schedule. Numaligarh Refinery Limited 24. The Revenue

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

30 of 1969). Section 42 read with its Explanation, Section 44BB Explanation (ii) and Section 293A Explanation (a) also define “mineral oil” as having the very inclusive meaning. We observe in this backdrop that the assessee is engaged in a “mineral based industry” as per the foregoing clinching expression employed as in 14th Schedule. Numaligarh Refinery Limited 24. The Revenue

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

30 of 1969). Section 42 read with its Explanation, Section 44BB Explanation (ii) and Section 293A Explanation (a) also define “mineral oil” as having the very inclusive meaning. We observe in this backdrop that the assessee is engaged in a “mineral based industry” as per the foregoing clinching expression employed as in 14th Schedule. Numaligarh Refinery Limited 24. The Revenue

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

30 of 1969). Section 42 read with its Explanation, Section 44BB Explanation (ii) and Section 293A Explanation (a) also define “mineral oil” as having the very inclusive meaning. We observe in this backdrop that the assessee is engaged in a “mineral based industry” as per the foregoing clinching expression employed as in 14th Schedule. Numaligarh Refinery Limited 24. The Revenue

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

30 of 1969). Section 42 read with its Explanation, Section 44BB Explanation (ii) and Section 293A Explanation (a) also define “mineral oil” as having the very inclusive meaning. We observe in this backdrop that the assessee is engaged in a “mineral based industry” as per the foregoing clinching expression employed as in 14th Schedule. Numaligarh Refinery Limited 24. The Revenue

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

30 of 1969). Section 42 read with its Explanation, Section 44BB Explanation (ii) and Section 293A Explanation (a) also define “mineral oil” as having the very inclusive meaning. We observe in this backdrop that the assessee is engaged in a “mineral based industry” as per the foregoing clinching expression employed as in 14th Schedule. Numaligarh Refinery Limited 24. The Revenue

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

30 of 1969). Section 42 read with its Explanation, Section 44BB Explanation (ii) and Section 293A Explanation (a) also define “mineral oil” as having the very inclusive meaning. We observe in this backdrop that the assessee is engaged in a “mineral based industry” as per the foregoing clinching expression employed as in 14th Schedule. Numaligarh Refinery Limited 24. The Revenue

GOLDEN ARROW TRAVELS PRIVATE LIMITED,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, the appeal of assessee is partly allowed for statistical purpose

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

section 40(a)(ia) of the Act without appreciating the fact that the Id. AO has made the disallowance arbitrarily and without bringing on record any material to show that such payment to a person exceeded Rs. 1,80,0001- during the relevant year.” 3. Coming to ground no. 2 i.e disallowance of Rs. 20,413/-, which is 30

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

30%) with the claim of Additional Depreciation (i.e. the depreciation permissible as per Section 32(1)(iia) of the Act). Prima facie in accordance with the provisions contained under Section 32(1)(iia) of the Act, the claim of Additional Depreciation is permissible in the case of an assessee engaged in the business of manufacturing or producing any article

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

30%) with the claim of Additional Depreciation (i.e. the depreciation permissible as per Section 32(1)(iia) of the Act). Prima facie in accordance with the provisions contained under Section 32(1)(iia) of the Act, the claim of Additional Depreciation is permissible in the case of an assessee engaged in the business of manufacturing or producing any article

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

30%) with the claim of Additional Depreciation (i.e. the depreciation permissible as per Section 32(1)(iia) of the Act). Prima facie in accordance with the provisions contained under Section 32(1)(iia) of the Act, the claim of Additional Depreciation is permissible in the case of an assessee engaged in the business of manufacturing or producing any article

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

30%) with the claim of Additional Depreciation (i.e. the depreciation permissible as per Section 32(1)(iia) of the Act). Prima facie in accordance with the provisions contained under Section 32(1)(iia) of the Act, the claim of Additional Depreciation is permissible in the case of an assessee engaged in the business of manufacturing or producing any article

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

30%) with the claim of Additional Depreciation (i.e. the depreciation permissible as per Section 32(1)(iia) of the Act). Prima facie in accordance with the provisions contained under Section 32(1)(iia) of the Act, the claim of Additional Depreciation is permissible in the case of an assessee engaged in the business of manufacturing or producing any article

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI, GUWAHATI vs. THE ASSAM COOERATIVE APEX BANK LIMITED, GUWAHATI

The appeal of the Revenue is dismissed

Bench: The Hon'Ble Income Tax Appellate Tribunal (Itat) Was On Or Before 31/05/2025. However, The Appeal Was Filed Before The Hon'Ble Itat, Guwahati, On 18/06/2025, Resulting A Delay Of 18 Days Due To The Following Reasons. Exceptional Workload Due To Time-Barring Assessments & Initial Budget Collection Monitoring (March 2025): The Period Immediately Preceding The Appeal

disallowance of Rs.8,41,00,000/- to be restricted to Rs.2,52,30,000/- being 30% of the amount on account of non- deduction of TDS under section

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

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

disallowance. Mr. Jain took us to page 214 in the assessee’s paper book comprising of its Form 10CCB audit report (revised) making it clear that it had in fact raised sec. 80IB(4) deduction claim than sec. 80IB(a) (supra) of the Act. Page 219 (internal page 6) thereafter also contains the assessee’s specific response to clause

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

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

disallowance. Mr. Jain took us to page 214 in the assessee’s paper book comprising of its Form 10CCB audit report (revised) making it clear that it had in fact raised sec. 80IB(4) deduction claim than sec. 80IB(a) (supra) of the Act. Page 219 (internal page 6) thereafter also contains the assessee’s specific response to clause