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3 results for “TDS”+ Section 46Aclear

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Key Topics

Section 32(2)12Section 143(3)6Section 14A3Depreciation3Disallowance3Addition to Income3Set Off of Losses3Carry Forward of Losses3

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

ITA 300/RAN/2017[09-10]Status: DisposedITAT Ranchi06 Jan 2026
Section 143(3)Section 14ASection 32(2)

TDS certificates issued by the M/s BCCL,\nno justification for the claim of expenses which are mostly outstanding at the end\nof the year, could be produced by them. Attempts to collect complete details of\npayment made by the M/s BCCL to Sri Lal Babu Singh has been stone walled by\nthe officials of on one pretext or other

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

ITA 302/RAN/2017[11-12]Status: DisposedITAT Ranchi06 Jan 2026
Section 143(3)Section 14ASection 32(2)

TDS certificates issued by the M/s BCCL,\nno justification for the claim of expenses which are mostly outstanding at the end\nof the year, could be produced by them. Attempts to collect complete details of\npayment made by the M/s BCCL to Sri Lal Babu Singh has been stone walled by\nthe officials of on one pretext or other

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

ITA 293/RAN/2017[11-12]Status: DisposedITAT Ranchi06 Jan 2026
Section 143(3)Section 14ASection 32(2)

section 132(1)\nof the Act was carried out in the case of Sri Lal Babu Singh on November 23,\n2011. In the course of search operations, cash in the form of deposits in the bank\naccounts of Rs. 75.78 crs and Fixed Deposits of Rs. 17.40 crs were found and\nseized.\nBCCL,\nPost-search investigations in this group