DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2. 3. 4. 5. 6. A.Y. Surface right of Amortization of Surface right Amortization Total Amount Kapurdi mine shares issued to of Jalipa mine of shares amortized M/s. RSMML amortized issued to M/s. without cost RSMML without cost 2016-17 Rs. 19.58 Cr. Rs. 18 Lacs NIL NIL Rs. 19.76 Cr. 2017-18 Rs. 17.80 Cr. Rs. 16 Lacs

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2. 3. 4. 5. 6. A.Y. Surface right of Amortization of Surface right Amortization Total Amount Kapurdi mine shares issued to of Jalipa mine of shares amortized M/s. RSMML amortized issued to M/s. without cost RSMML without cost 2016-17 Rs. 19.58 Cr. Rs. 18 Lacs NIL NIL Rs. 19.76 Cr. 2017-18 Rs. 17.80 Cr. Rs. 16 Lacs

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2. 3. 4. 5. 6. A.Y. Surface right of Amortization of Surface right Amortization Total Amount Kapurdi mine shares issued to of Jalipa mine of shares amortized M/s. RSMML amortized issued to M/s. without cost RSMML without cost 2016-17 Rs. 19.58 Cr. Rs. 18 Lacs NIL NIL Rs. 19.76 Cr. 2017-18 Rs. 17.80 Cr. Rs. 16 Lacs

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2. 3. 4. 5. 6. A.Y. Surface right of Amortization of Surface right Amortization Total Amount Kapurdi mine shares issued to of Jalipa mine of shares amortized M/s. RSMML amortized issued to M/s. without cost RSMML without cost 2016-17 Rs. 19.58 Cr. Rs. 18 Lacs NIL NIL Rs. 19.76 Cr. 2017-18 Rs. 17.80 Cr. Rs. 16 Lacs

DCIT, CIRCLE 6, JAIPUR, NCRB, JPR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2. 3. 4. 5. 6. A.Y. Surface right of Amortization of Surface right Amortization Total Amount Kapurdi mine shares issued to of Jalipa mine of shares amortized M/s. RSMML amortized issued to M/s. without cost RSMML without cost 2016-17 Rs. 19.58 Cr. Rs. 18 Lacs NIL NIL Rs. 19.76 Cr. 2017-18 Rs. 17.80 Cr. Rs. 16 Lacs

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

disallowance of Corporate Environment Responsibility (CER) expenses, and claims for interest under Section 244A.", "held": "The Tribunal held that the appeals of the Revenue are fully dismissed and the appeals of the assessee are allowed for statistical purposes. Specifically, the grounds raised by the revenue regarding the mines closure plan were dismissed. The assessee's grounds concerning amortization/depreciation of surface

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, , JAIPUR

In the result, ITA No. 457/JPR/2023 is partly allowed, whereas the ITA

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2. 3. 4. 5. 6. A.Y. Surface right of Amortization of Surface right Amortization Total Amount Kapurdi mine shares issued to of Jalipa mine of shares amortized M/s. RSMML amortized issued to M/s. without cost RSMML without cost 2016-17 Rs. 19.58 Cr. Rs. 18 Lacs NIL NIL Rs. 19.76 Cr. 2017-18 Rs. 17.80 Cr. Rs. 16 Lacs

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6,, JAIPUR

In the result, ITA No. 457/JPR/2023 is partly allowed, whereas the ITA

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2. 3. 4. 5. 6. A.Y. Surface right of Amortization of Surface right Amortization Total Amount Kapurdi mine shares issued to of Jalipa mine of shares amortized M/s. RSMML amortized issued to M/s. without cost RSMML without cost 2016-17 Rs. 19.58 Cr. Rs. 18 Lacs NIL NIL Rs. 19.76 Cr. 2017-18 Rs. 17.80 Cr. Rs. 16 Lacs

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, , JAIPUR

In the result, ITA No. 457/JPR/2023 is partly allowed, whereas the ITA

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2. 3. 4. 5. 6. A.Y. Surface right of Amortization of Surface right Amortization Total Amount Kapurdi mine shares issued to of Jalipa mine of shares amortized M/s. RSMML amortized issued to M/s. without cost RSMML without cost 2016-17 Rs. 19.58 Cr. Rs. 18 Lacs NIL NIL Rs. 19.76 Cr. 2017-18 Rs. 17.80 Cr. Rs. 16 Lacs