SRI KRISHNA NUTRITIONS INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RANCHI

In the result, appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

disallowance was not permissible for non-deduction of TDS and had restricted the disallowance to 30%. It was the submission

M/S BHARAT COOKING COAL LIMITED ,DHANBAD vs. ACIT CIRCLE-1 , DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

TDS was deducted. Disallowance u/s 40(a)(ia) is not called for. As such, disallowance made by ld. CIT(A) for Rs. 22,53,48,000/- is unjustified

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COKING COAL LTD, DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

TDS was deducted. Disallowance u/s 40(a)(ia) is not called for. As such, disallowance made by ld. CIT(A) for Rs. 22,53,48,000/- is unjustified

JHARKHAND STATE BEVERAGES CORPORATION LIMITED,RANCHI vs. ACIT, C.C.1, RANCHI

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayjharkhand State Beverages A.C.I.T., Corporation Limited, Central Circle-1, Vs. Utpad Bhawan, Kanke Road, Ranchi. Ranchi-834008. Pan No. Aaccj 5622 N Appellant/ Assessee Respondent/ Revenue

TDS, the Assessing Officer had disallowed 30% of the said expenses on which the TDS had not been deducted. It was a submission

K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG

In the result, this ground of appeal of assessee is partly allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

TDS then only 30% of the amount can be disallowed. 1.1 For that the learned CIT(A) has erred in confirming

M/S BHARAT COKING COAL LTD ,DHANBAD vs. ACIT CIRCLE-1 , DHANBAD

In the result, all the captioned appeals are hereby dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.299/Ran/2017 Assessment Year: 2009-10 Acit,Central-1, Dhanbad............................................................……Appellant Vs. M/S Bharat Coking Coal Ltd........................................……...…..…..Respondent Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] I.T.A No.123/Ran/2018 Assessment Year: 2009-10 M/S Bharat Coking Coal Ltd........................................................…… Respondent Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] Vs. Acit,Central-1, Dhanbad..............................................……...…..….. Appellant C.O No.08/Ran/2018 (In Ita No.299/Ran/2017) Assessment Year: 2009-10 M/S Bharat Coking Coal Ltd..................................................... …Cross-Objector Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] Vs. Acit,Central-1, Dhanbad..............................................……...…..….. Appellant Appearances By: Shri Rinku Singh, Cit- Dr., Appeared On Behalf Of The Appellant. Shri M. K. Choudhary With Devesh Poddar, Adv Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 23, 2023 Date Of Pronouncing The Order : July 07, 2023

disallowance of interest for non-deduction of TDS u/s 40(a)(ia) of the Act etc. 7. At the outset

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

In the result, all the captioned appeals are hereby dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.299/Ran/2017 Assessment Year: 2009-10 Acit,Central-1, Dhanbad............................................................……Appellant Vs. M/S Bharat Coking Coal Ltd........................................……...…..…..Respondent Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] I.T.A No.123/Ran/2018 Assessment Year: 2009-10 M/S Bharat Coking Coal Ltd........................................................…… Respondent Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] Vs. Acit,Central-1, Dhanbad..............................................……...…..….. Appellant C.O No.08/Ran/2018 (In Ita No.299/Ran/2017) Assessment Year: 2009-10 M/S Bharat Coking Coal Ltd..................................................... …Cross-Objector Koyla Bhawan, Koyla Nagara, Dhanbad—826005 [Pan: Aaacb7934M] Vs. Acit,Central-1, Dhanbad..............................................……...…..….. Appellant Appearances By: Shri Rinku Singh, Cit- Dr., Appeared On Behalf Of The Appellant. Shri M. K. Choudhary With Devesh Poddar, Adv Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 23, 2023 Date Of Pronouncing The Order : July 07, 2023

disallowance of interest for non-deduction of TDS u/s 40(a)(ia) of the Act etc. 7. At the outset

M/S. CENTRAL COALFIELDS LTD.,,RANCHI vs. DCIT, CIRCLE-1,, RANCHI

disallowance made on IICM charges. It\nwas submitted by the Id. CIT-DR that the assessee has paid charges for\nhaving their staff trained at Indian Institute of Coal Mines. It was submission\nthat this was basically technical services received no TDS

DCIT CIR-1 , RANCHI vs. M/S CENTRAL COALFIELDS LTD, RANCHI

disallowance made on IICM charges. It\nwas submitted by the Id. CIT-DR that the assessee has paid charges for\nhaving their staff trained at Indian Institute of Coal Mines. It was submission\nthat this was basically technical services received no TDS

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI vs. CENTRAL COAL FIELDS LIMITED, RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

disallowance made on IICM charges. It was submitted by the ld. CIT-DR that the assessee has paid charges for having their staff trained at Indian Institute of Coal Mines. It was submission that this was basically technical services received no TDS

CCL,RANCHI vs. DCIT CIR-1, RANCHI

disallowance made on IICM charges. It\nwas submitted by the Id. CIT-DR that the assessee has paid charges for\nhaving their staff trained at Indian Institute of Coal Mines. It was submission\nthat this was basically technical services received no TDS

CCL,RANCHI vs. ACIT CIR-1, RANCHI

disallowance made on IICM charges. It\nwas submitted by the Id. CIT-DR that the assessee has paid charges for\nhaving their staff trained at Indian Institute of Coal Mines. It was submission\nthat this was basically technical services received no TDS

DCIT CIR-1, RANCHI vs. CCL, RANCHI

disallowance made on IICM charges. It\nwas submitted by the Id. CIT-DR that the assessee has paid charges for\nhaving their staff trained at Indian Institute of Coal Mines. It was submission\nthat this was basically technical services received no TDS

DCIT CIR-1,, RANCHI vs. CCL, RANCHI

disallowance made on IICM charges. It\nwas submitted by the Id. CIT-DR that the assessee has paid charges for\nhaving their staff trained at Indian Institute of Coal Mines. It was submission\nthat this was basically technical services received no TDS

CCL LTD ,RANCHI vs. DCIT CIRCLE-1, RANCHI

disallowance made on IICM charges. It\nwas submitted by the Id. CIT-DR that the assessee has paid charges for\nhaving their staff trained at Indian Institute of Coal Mines. It was submission\nthat this was basically technical services received no TDS

DCIT CIR-1, RANCHI vs. CCL, RANCHI

disallowance made on IICM charges. It\nwas submitted by the Id. CIT-DR that the assessee has paid charges for\nhaving their staff trained at Indian Institute of Coal Mines. It was submission\nthat this was basically technical services received no TDS

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

disallowance made on IICM charges. It\nwas submitted by the Id. CIT-DR that the assessee has paid charges for\nhaving their staff trained at Indian Institute of Coal Mines. It was submission\nthat this was basically technical services received no TDS

CCL,RANCHI vs. DCIT CIR01 , RANCHI

disallowance made on IICM charges. It\nwas submitted by the Id. CIT-DR that the assessee has paid charges for\nhaving their staff trained at Indian Institute of Coal Mines. It was submission\nthat this was basically technical services received no TDS