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

1 A.Y. 2013-14 Rs. 132,81,10,853/- 5. The facts of the case which can be stated quite shortly are as follows:The assessee company is a Public Sector Undertaking engaged in the business of refining of mineral oil and it began its activities on 01-10-2000.The assessee company claimed deduction u/s 801B(9

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