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          Income Tax

          Mineral Oil

          Definitions

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          Mineral Oil definition includes petroleum and natural gas, fixing taxable scope under the income-tax provision. For purposes of the income-tax provision governing profits from specified petroleum operations, the term 'Mineral Oil' is defined to encompass petroleum and natural gas, thereby fixing the taxable subject-matter and determining the scope of charges and compliance obligations under that provision.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Mineral Oil definition includes petroleum and natural gas, fixing taxable scope under the income-tax provision.

                                For purposes of the income-tax provision governing profits from specified petroleum operations, the term "Mineral Oil" is defined to encompass petroleum and natural gas, thereby fixing the taxable subject-matter and determining the scope of charges and compliance obligations under that provision.


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