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
42, section 44BB and section 293A of the Act and as per these sections; the term ‘mineral oil’ includes petroleum and natural gas.Since, ‘mineral oil’ is not defined in section 80IB(9) of
Numaligarh Refinery Limited
the Act, the definition in other part of the same Act can be imported to find out the true meaning of the definition
