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 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08
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
disallowance of claim of deduction of expenses under the head ‘Retirement
Benefit of employees’. The brief facts qua the issue are that for the assessment year 2007-08, the assessee claimed deduction of Rs.1,00,22,722/-being provisions for retiring benefits of employees, in computation of income under the general provisions of the Act as well as in determining
