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OIL & NATURAL GAS CORP. LTD vs COMMNR. OF INCOME TAX & ANR

Supreme Court of IndiaJudgment

Court record

Court record details
CourtSupreme Court of India
Record typeJudgment
Diary numberDiary No. 15554/2006
Date of decision
BenchRANJAN GOGOI,PINAKI CHANDRA GHOSE
DisposalAppeals Allowed, assessments set aside and remanded for re-assessment under Section 44BB
Reportingnon-reportable
Acts
  • Income Tax Act, 1961
  • Companies (Profits) Surtax Act, 1964
  • Oil Fields (Regulation and Development) Act, 1948
  • Petroleum and Natural Gas Rules, 1959
Sections
  • Section 44D
  • Section 44BB
  • Section 9(1)(vii)
  • Section 24AA of the Surtax Act

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