DY. C.I.T.1(1), BILASPUR(CG) vs. JSPL,, RAIGARH(C.G)
In the result, the appeal is partly allowed
ITA 210/BIL/2014[2009-10]Status: DisposedITAT Raipur15 Jan 2018AY 2009-10
Bench: : Shri N.S.Saini & Shri Pavan Kumar Gadale, Judical Member Dcit-1(1), Bilaspur- Vs Jspl, 495004 Kharsia Road, Raighagh(Cg) Pan No. : Aabcj 4683 J (Appellant) .. Tsednepser Revenue By : Shri Sanjay Kumar, Dr Assessee By : Shri Mayank Jain, Ar Date Of Hearing : 12/01/2018 Date Of Pronouncement 15/01/2018 आदेश / O R D E R Per Shri N.S.Saini, Am: This Is An Appeal Filed By The Revenue Against The Order Of The Cit(A), Bilaspur, Dated 31.03.2014 For The Assessment Year 2009-2010. 2. The Sole Grievance Of The Revenue Is That The Cit(A) Erred In Deleting The Amount To The Extent Of Rs.2,10,89,707/- Out Of Disallowance Of Rs.3,36,18,098/- Made By The Ao Under The Head Corporate Social Responsibility Expenses. 3. Brief Facts Of The Case Are That The Assessee Is A Domestic Company, A Subsidiary Of Jindal Steel &.Power Limited (Jspl). It Derives Income From Power Generation & Mining. The Company Has Commenced The Commercial Generation Of Thermal Power From Its First Of The Four Units Of 250Mw Each From 08.12.2007. The Assessee Company Filed Its Income Tax Return For The Year Under Consideration Declaring
For Appellant: Shri Mayank Jain, ARFor Respondent: Shri Sanjay Kumar, DR
Section 37Section 37(1)
1
2
School Teachers remuneration
742,052
N.A 2
3
Welfare Camp & Function
387,254
N.A 3
4
Remuneration Charges
13,500
N.A 4
5
Training Self help Group
157,100
N.A 5
6
Training Lac Cultivation
73,000
N.A 6
7
Training Fishery
682,284
N.A 7
8
Training Tailoring
33,873
N.A 8
9
Construction
