GANESH MILLERS PRIVATE LIMITED,KARANJIA,MAYURBHANJ,ODISHA vs. ASST.COMMISSIONER OF INCOME TAX, BALESWAR CIRCLE,BALESWAR

In the result, appeal of the assessee is partly allowed for statistical purposes

260/- and, the same was assessed u/s.143(3) of the Act at Rs.74,39,130/- by making various disallowance vide order dated 08.12.2017. In first appeal, the assessee got no relief, therefore, the present appeal is filed before us. 3. With regard to ground No.1, ld. AR submitted that the AO has made addition of Rs.49,38,608/- by treating

MAHANADI COALFIELDS LTD.,SAMBALPUR vs. DCIT, CIRCLE-2(1), SAMBALPUR

In the result, appeal of the assessee is partly allowed for

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.174/Ctk/2018 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Vs. Dcit, Circle-2(1), Sambalpur Jagriti Vihar, Burla, Sambalpur स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri S.S.Podar, Ca राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Citdr सुनवाई की तारीख / Date Of Hearing : 15/01/2020 घोषणा की तारीख/Date Of Pronouncement : 05/06/2020 आदेश / O R D E R Per L.P.Sahu, Am :

disallowance of Rs.2741.91 crares is hereby confirmed" . In this regard it is respectfully submitted as under: 2.9 That the addition has been sustained by CIT (Appeals) relying on the order dt.20.03.2018 of this Hon' ble Tribunal for the AYs 2010-11 to 2014- 15. The Hon'ble Tribunal confirmed the addition vide order dt.20.03.2018 by referring to its own decision

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

260/- for the A.Y. 2009-2010 ignoring the fact that the trust property was used directly for the benefit of the person referred to in such-section (3) of section 13, thereby attracting the provisions of section 13(1)(c) of the I.T.Act. 2. The CIT(A)-3 erred in law and on facts in deleting the disallowance

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

260/- for the A.Y. 2009-2010 ignoring the fact that the trust property was used directly for the benefit of the person referred to in such-section (3) of section 13, thereby attracting the provisions of section 13(1)(c) of the I.T.Act. 2. The CIT(A)-3 erred in law and on facts in deleting the disallowance

DCIT (EXEMPTIONS), BHUBANESWAR vs. M/S. S.M.CHARITABLE EDUCATIONAL TRUST, BHUBANESWAR

In the result, appeals of the revenue are dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

260/- for the A.Y. 2009-2010 ignoring the fact that the trust property was used directly for the benefit of the person referred to in such-section (3) of section 13, thereby attracting the provisions of section 13(1)(c) of the I.T.Act. 2. The CIT(A)-3 erred in law and on facts in deleting the disallowance

M/S- RAWAT BALAJI (JOINT VENTURE),JHARSUGUDA vs. PRILNCIPAL, CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

section 80-IA(4) of the Act in respect of the development of eligible infrastructural facilities. 41 ITA Nos.193-195/CTK/2019 19. Ld. AR also pointed out that the assessee was assigned full responsibility to do all acts for execution and completion of work right from the beginning till handing over of the project to the contractee. The contract

M/S- SBEP-GRIL(JOINT VENTURE),JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

section 80-IA(4) of the Act in respect of the development of eligible infrastructural facilities. 41 ITA Nos.193-195/CTK/2019 19. Ld. AR also pointed out that the assessee was assigned full responsibility to do all acts for execution and completion of work right from the beginning till handing over of the project to the contractee. The contract

SHREE BALAJI ENGICONS PVT. LTD,JHARSUGUDA vs. PRINCIPAL CIT, SAMBALPUR

In the result, appeal of the assessee in ITA No

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

section 80-IA(4) of the Act in respect of the development of eligible infrastructural facilities. 41 ITA Nos.193-195/CTK/2019 19. Ld. AR also pointed out that the assessee was assigned full responsibility to do all acts for execution and completion of work right from the beginning till handing over of the project to the contractee. The contract

DCIT, CENTRAL CIRCLE, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LTD., ROURKELA

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

disallowance u/s.37 would only come into play if the assessee had been penalized under the appropriate sections of the respective statute and if the assessee has claimed this penalty as an expenses in the profit and loss account. Ld CIT(A) further goes on to hold that the payments made by the assessee to various parties represent genuine business expenditure

DCIT,CENTRAL CIRCLE, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

disallowance u/s.37 would only come into play if the assessee had been penalized under the appropriate sections of the respective statute and if the assessee has claimed this penalty as an expenses in the profit and loss account. Ld CIT(A) further goes on to hold that the payments made by the assessee to various parties represent genuine business expenditure

DCIT, CENTRAL CIRCLE, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

disallowance u/s.37 would only come into play if the assessee had been penalized under the appropriate sections of the respective statute and if the assessee has claimed this penalty as an expenses in the profit and loss account. Ld CIT(A) further goes on to hold that the payments made by the assessee to various parties represent genuine business expenditure

DCIT,CENTRAL CIRCLE,, SAMBALPUR vs. M/S. MAA TARINI MINERALS PVT.LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

disallowance u/s.37 would only come into play if the assessee had been penalized under the appropriate sections of the respective statute and if the assessee has claimed this penalty as an expenses in the profit and loss account. Ld CIT(A) further goes on to hold that the payments made by the assessee to various parties represent genuine business expenditure

DCIT,CENTRAL CIRCLE, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

disallowance u/s.37 would only come into play if the assessee had been penalized under the appropriate sections of the respective statute and if the assessee has claimed this penalty as an expenses in the profit and loss account. Ld CIT(A) further goes on to hold that the payments made by the assessee to various parties represent genuine business expenditure

DCIT, CENTRAL CIRCLE,SAMBALPUR, SAMBALPUR vs. M/S. TARINI MINERALS PVT. LIMITED, SUNDARGARH

In the result, appeals filed by the revenue and cross objections filed by the assessee are dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpia

disallowance u/s.37 would only come into play if the assessee had been penalized under the appropriate sections of the respective statute and if the assessee has claimed this penalty as an expenses in the profit and loss account. Ld CIT(A) further goes on to hold that the payments made by the assessee to various parties represent genuine business expenditure

M/S. SEAMARK BIO ORGANIC PVT. LTD.,BHUBANESWAR vs. ACIT, CIRCLE-1(1), CUTTACK

In the result, the appeal filed by the assessee is allowed

Bench: S/Shri N.S Saini & Kuldip Singh

section 37(1) in view of CBDT Circular dated 01.08.2012, interpreting the amendment dated 10.12.2009 brought in Indian Medical Council Regulation 2002 or not. The Asse ssment Year : 20 12- 13 break-up of sales promotion expenses, which has been disallowed by the AO, are as under: Sr. No. Particulars of expenses Amount in (Rs.) 1. Customer relationship management

M/S. ODISHA POWER GENERATION CORPORATION LIMITED,BHUBANESWAR vs. DCIT,CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

Section 37(1) of the Act as being commercial expediency. In the circumstances, we answer the question in favour of the revenue and against the asseessee. The order of the Tribunal is accordingly set aside to this extent". f) The sixth ground of appeal pertains to disallowance of expenses of Rs.77,02,924/- on Mini Hydel Plants (MHP) when

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

Section 37(1) of the Act as being commercial expediency. In the circumstances, we answer the question in favour of the revenue and against the asseessee. The order of the Tribunal is accordingly set aside to this extent". f) The sixth ground of appeal pertains to disallowance of expenses of Rs.77,02,924/- on Mini Hydel Plants (MHP) when

M/S. ODISHA POWER GENERATION CORPORATION LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

Section 37(1) of the Act as being commercial expediency. In the circumstances, we answer the question in favour of the revenue and against the asseessee. The order of the Tribunal is accordingly set aside to this extent". f) The sixth ground of appeal pertains to disallowance of expenses of Rs.77,02,924/- on Mini Hydel Plants (MHP) when

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. ORISSA POWER GENERATION CORPORATION LTD., BHUBANESWAR

In the result, appeal of the assessee is partly allowed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita No Ita No.114/Ctk/2014: Assessment Year Assessment Year : 2010-11

Section 37(1) of the Act as being commercial expediency. In the circumstances, we answer the question in favour of the revenue and against the asseessee. The order of the Tribunal is accordingly set aside to this extent". f) The sixth ground of appeal pertains to disallowance of expenses of Rs.77,02,924/- on Mini Hydel Plants (MHP) when