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
section 37(1), is therefore, inherently incapable of retrospective operation and prospective in nature. From the facts of the case and issue of law discussed hereinabove, it is clear that the assessee company is entitled to claim of deduction of its Corporate Social Responsibility expenses u/s 37(1) of the Act. Therefore, we allow assessee`sGround
