Section 80HH/80I – Assessee not statutorily obliged to maintain its accounts unit-wise

 SUPREME COURT OF INDIA Commissioner of Income-tax, Guwahati v/s. Bongaigaon Refinery and Petrochemical Ltd. CIVIL APPEAL NO. 1679 OF 2004 SEPTEMBER 5, 2012 ORDER This civil appeal filed by the Department relates to the assessment year 1992-93. By this civil appeal the Department seeks to challenge the decision of the Gauhati High Court dated 6.6.2002 in ITR No. 4 of 2001. At the outset, it is pointed out by learned counsel for the original assessee that Bongaigaon Refinery and Petrochemical Limited (for short “BRPL”) has since merged into IOC. Permission to carry...