Court :
ITAT, ‘C’ BENCH AHMEDABAD
Brief :
Based on the methodology adopted for producing mineral oil, each well or a cluster of wells, depending on the nature of reservoir to be exploited, shall constitute an “undertaking” for the purpose of claiming a deduction under section 80-1B(9).
Citation :
ACIT
v.
Niko Resources Ltd.
ITA Nos. 661 & 789/Ahd/2005
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