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

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 notification by the Central Government who could avail the benefit of section 80IB(9) if it begins

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

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 notification by the Central Government who could avail the benefit of section 80IB(9) if it begins

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

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 notification by the Central Government who could avail the benefit of section 80IB(9) if it begins

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

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 notification by the Central Government who could avail the benefit of section 80IB(9) if it begins

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

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 notification by the Central Government who could avail the benefit of section 80IB(9) if it begins

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

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 notification by the Central Government who could avail the benefit of section 80IB(9) if it begins

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

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 notification by the Central Government who could avail the benefit of section 80IB(9) if it begins

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

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 notification by the Central Government who could avail the benefit of section 80IB(9) if it begins

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

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

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

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

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

OIL INDIA LTD.,DIBRUGARH vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE -2, 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

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 37(1) of the IT Act. Hence, it is I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. concluded that the AO was right in disallowing the impugned amount and disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation claimed

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 37(1) of the IT Act. Hence, it is I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. concluded that the AO was right in disallowing the impugned amount and disallowing depreciation on the same. Thus, additions in respect of the GMC payment of Rs. 17,49,055/- and the depreciation claimed