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4 results for “disallowance”+ Section 35Eclear

Sorted by relevance

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Key Topics

Section 35E6Disallowance4Section 143(3)3Addition to Income3Section 14A2Section 372Depreciation2Deduction2

DCIT, SAMBALPUR vs. M/S. EAST INDIA MINERALS LTD., KEONJHAR

In the result, the appeals filed by the revenue are dismissed

ITA 31/CTK/2015[2007-08]Status: DisposedITAT Cuttack27 Jun 2017AY 2007-08

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

For Appellant: NONEFor Respondent: Shri D.K.Pradhan, DR
Section 147Section 32(1)Section 32(1)(ii)Section 35E

35E. The details were submitted by the assessee. He observed that the expenditure do not fall within the scope of section referred to and hence, cannot be accepted and disallowed

ACIT, SAMBALPUR vs. M/S MAHANADI COALFIELDS LTD, SAMBALPUR

In the result, appeals filed by the revenue for the assessment years

ITA 397/CTK/2013[2010-11]Status: DisposedITAT Cuttack20 Mar 2018AY 2010-11

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

For Appellant: Shri S.S.Poddar/N.Kedia, ARFor Respondent: Shri Piyush Kolhe, CIT DR
Section 143(3)

section 35E(1) of the Act. This finding of fact was not controverted by ld D.R. during the course of hearing. Hence, we dismiss this ground of appeal of the revenue and uphold the findings of the CIT(A). 102. The next raised by the revenue is against deletion of addition on account of overburden removal expenditure of Rs.50383.53 lakhs

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

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

ITA 181/CTK/2018[2015-16]Status: DisposedITAT Cuttack24 Sept 2019AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.181/Ctk/2018 (नििाारण वषा / Assessment Year :2015-2016) Dcit, Circle-2(1), Sambalpur Vs. M/S Mahanadi Coalfields Ltd At/Po: Jagruti Vihar, Burla, Dist-Sambalpur-768020 स्थायी ऱेखा सं./Pan No. : Aabcm 5188 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri S.M.Keshkamat, Cit Dr ननधााररती की ओर से /Assessee By : Shri S.S.Poddar, Fca

For Appellant: Shri S.S.Poddar, FCAFor Respondent: Shri S.M.Keshkamat, CIT DR
Section 12ASection 143(2)Section 143(3)Section 17(2)(iii)Section 35ESection 80G

35E of the Act, ld.DR submitted that the CIT(A) has erred in deleting the same and relied on the order of AO. 7. On the other hand, ld. AR submitted that this issue is covered by the decision of this Bench of the Tribunal in ITA No.397/CTK/2013 along with other connected appeals, order dated 20.03.2018, for the assessment years

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

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

ITA 174/CTK/2018[2015-16]Status: DisposedITAT Cuttack05 Jun 2020AY 2015-16

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 :

For Appellant: Shri S.S.Podar, CAFor Respondent: Shri S.M.Keshkamat, CITDR
Section 143(3)Section 14ASection 32Section 35ESection 37Section 37(1)

disallowances in full/part: 3 3.1. Depreciation on Leasehold Land U/s. 32 (1) (ii) of the Income Tax Act, 1961 as an Intangible Assets - Rs. 27491.00 Lacs. Additional Grounds/ Alternate claim 3.1.1. The authorities below have erred in not allowing the alternate claim of expenditure u/s. 37(1) of the Income tax Act, 1961 on the basis of actual expenditure incurred