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Section 43B6 Section 234A4 Section 143(3)2 Addition to Income2

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

ITA 86/JAB/2022[2017-18]Status: DisposedITAT Jabalpur19 Sept 2025AY 2017-18

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

For Appellant: NoneFor Respondent: Sh. Shrawan Kumar Meena, CIT DR

Section 143(3)Section 234ASection 43B

172 (SC). The assessee once again submitted that the deposits continued to form part of the funds required for the implementation of the project. They were not spare or surplus funds. The purpose of making the short term deposits was to make efficient use of the project capital and thereby to reduce the cost of the project to the extent

INCOME TAX OFFICER WARD-1 vs. M/S RPJ MINERALS PRIVATE LTD., SATNA

ITA 154/JAB/2016[2012-13]Status: Disposed