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
ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11
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
c) it begins refining not later than 31-03-2012. Thus, section 80IB(9) was amended to disallow benefit to undertakings if it does not begin refining of mineral oil on or before 01-04-2009
and a concession was given to the public sector and other companies in which public sector companies hold 49% of the voting rights with
