Notification under s10(23C)(iv): oil industry pool accounts notified for specified assessment years affecting tax treatment. Notification under section 10(23C)(iv) designates specified oil industry pool accounts for the purposes of that clause, listing Freight Surcharge Pool Account No. 1 (assessment years 1972 73 to 1982 83), Freight Surcharge Pool Account No. 2, and Oil Industry Pool Accounts with sub accounts including an Additional Increase account (Rs. 37.97 per KL/MT for assessment years 1975 76 to 1982 83), C & F Adjustment Accounts, Product Price Adjustment Account, Imported Crude Price Neutralisation Account and Crude Oil Price Equalisation Account, each notified for the periods stated.
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.
Notification under s10(23C)(iv): oil industry pool accounts notified for specified assessment years affecting tax treatment.
Notification under section 10(23C)(iv) designates specified oil industry pool accounts for the purposes of that clause, listing Freight Surcharge Pool Account No. 1 (assessment years 1972 73 to 1982 83), Freight Surcharge Pool Account No. 2, and Oil Industry Pool Accounts with sub accounts including an Additional Increase account (Rs. 37.97 per KL/MT for assessment years 1975 76 to 1982 83), C & F Adjustment Accounts, Product Price Adjustment Account, Imported Crude Price Neutralisation Account and Crude Oil Price Equalisation Account, each notified for the periods stated.
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