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Section 43B6 Section 234A4 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

For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR

255 (Del) had, after considering\nboth the decisions of the Hon'ble Supreme Court rendered in the case of Tuticorin\nAlkali Chemicals and Fertilizers Limited and Bokaro Steel Limited, concluded that the\ninterest earned during the period of pre-commencement of business out of funds\navailable for setting up project, would be of capital nature and cannot be assessed\nunder

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

In the result, ITA No.154/JAB/2016 is held to be allowed for statistical\npurposes while ITA No

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