M/S MANIKARAN POWER LTD,RANCHI vs. ACIT, CIRCLE-2, RANCHI

In the result, the appeal of the assessee in ITA No

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayit(Ss)A No. 01/Ran/2025 (Assessment Year: 2022-23) A.C.I.T., Manikaran Power Limited, Central Circle-2, Manikaran Tower, Kilburn Colony, Vs. Ranchi. P.O. Hinoo, Ranchi-834002 (Jharkhand) J.C.I.T. (In Situ), Pan No. Aaecm 4555 F Ranchi. Revenue/ Appellant Respondent/ Assessee Manikaran Power Limited, A.C.I.T., Manikaran Tower, Kilburn Colony, Central Circle-2, Vs. P.O. Hinoo, Ranchi-834002 Ranchi. (Jharkhand) Pan No. Aaecm 4555 F Revenue/ Appellant Respondent/ Assessee

57,00,000/- and ₹ 36,00,000/- representing the rents paid, the same was deleted by the ld. CIT(A) on the ground that the payments were made through agreements and recorded in the regular books of account and the P a g e 5 | 10 IT(SS)A 01/Ran/2025 & ITA 471/Ran/2025 JCIT Vs. Manikaran Power Ltd. recipients

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

57,776,336.00\nB.O.I. A/c 202\n10,150.00\nB.O.I. A/c 0000110\n3,553.00\n115,745,225.00\nB.O.I. A/c 0000114\n10.350.00\nB.0.1. A/c 000035\n11,486.00\nSundry Creditors\n3.0.1. A/c 200\n10,150.00\nAs per List Attached\n45075456.00\nB.O.I. A/c 203\n10,150.00\nB.O.I. A/c 145\n4,850.00\nOutstanding Liabilities\nB.0.1. A/c 59019\n14,006 00\nLiabilities

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

57,776,336.00\nB.O.I. A/c 029\n2,319.00\nB.O.I. A/c 036\n19,012.00\nB.Ο.Ι. A/c 201\n10,150.00\n115,745,225.00\nB.O.I. A/c 202\n10,150.00\nB.O.I. A/c 0000110\n3,553.00\nB.O.I. A/c 0000114\n10.350.00\nSundry Creditors\nB.0.1. A/c 000035\n11,486.00\nAs per List Attached\n45075456.00\n3.0.1. A/c 200\n10,150.00\nB.O.I. A/c 203\n10,150.00\nB.O.I

CCL,RANCHI vs. DCIT CIR-1, RANCHI

57,00,000\n47,00,000\n4,18,00,000\n33,11,00,000\n14,89,91,861\n23,99,90,931\nDisputed\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions

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

57,00,000\nDisallowance of Prior Period Expenses\n47,00,000\n4,18,00,000\n33,11,00,000\n1 Prior Period Expenses as per Note 32 of\nAnnual Report\n14,89,91,861\n12 Prior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n23,99,90,931\n13 Repair expenses\n14 Stripping Activity Adjustment

DCIT CIR-1, RANCHI vs. CCL, RANCHI

57,00,000\n47,00,000\n4,18,00,000\n33,11,00,000\n14,89,91,861\n23,99,90,931\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\n3\nM/s Central Coal Fields Ltd.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee

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

57,00,000\n10\nDisallowance of Prior Period Expenses\n47,00,000\n4,18,00,000\n11\nPrior Period Expenses as per Note 32 of\nAnnual Report\n33,11,00,000\n12\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n14,89,91,861\n13\nRepair expenses\n23,99,90,931\n14\nStripping Activity Adjustment

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

57,00,000\n10\nDisallowance of Prior Period Expenses\n47,00,000\n4,18,00,000\n11\nPrior Period Expenses as per Note 32 of\nAnnual Report\n33,11,00,000\n12\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n14,89,91,861\n13\nRepair expenses\n23,99,90,931\n14\nStripping Activity Adjustment

CCL,RANCHI vs. ACIT CIR-1, RANCHI

57,00,000\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n47,00,000\n4,18,00,000\n33,11,00,000\nRepair expenses\n14,89,91,861\nStripping Activity Adjustment\n23,99,90,931\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nTotal

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

57,776,336.00\nB.O.I. A/c 029\n2,319.00\nB.O.I. A/c 036\n19,012.00\nB.Ο.Ι. A/c 201\n10,150.00\n115,745,225.00\nB.O.I. A/c 202\n10,150.00\nB.O.I. A/c 0000110\n3,553.00\nB.O.I. A/c 0000114\n10.350.00\nSundry Creditors\nB.0.1. A/c 000035\n11,486.00\nAs per List Attached\n45075456.00\n3.0.1. A/c 200\n10,150.00\nB.O.I. A/c 203\n10,150.00\nOutstanding

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

57,00,000\n47,00,000\n4,18,00,000\n33,11,00,000\n14,89,91,861\n23,99,90,931\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead

DCIT CIR-1, RANCHI vs. CCL, RANCHI

57,00,000\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n47,00,000\n4,18,00,000\n33,11,00,000\nRepair expenses\n14,89,91,861\nStripping Activity Adjustment\n23,99,90,931\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nDisputed\nTotal

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

57,00,000\n47,00,000\n4,18,00,000\n33,11,00,000\n14,89,91,861\n23,99,90,931\nDisputed\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

57,00,000\nDisallowance of Prior Period Expenses\n47,00,000\n4,18,00,000\n33,11,00,000\nPrior Period Expenses as per Note 32 of\nAnnual Report\n14,89,91,861\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n23,99,90,931\nRepair expenses\nStripping Activity Adjustment\nR & D Expenses and Actuary Payment

CCL,RANCHI vs. DCIT CIR01 , RANCHI

57,00,000\n47,00,000\n4,18,00,000\n33,11,00,000\n14,89,91,861\n23,99,90,931\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\n3\nM/s Central Coal Fields Ltd.\nSI.\nHead

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

57,00,000\n4,18,00,000\n33,11,00,000\n14,89,91,861\n23,99,90,931\nTotal Rs.\n42,60,02,440\n33,40,83,502\n2,99,00,000\n29,31,00,000\n1,06,99,22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead

CCL ,RANCHI vs. DCIT CIR-1 , 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

TDS is liable to be deducted on the said payment. Thus, this issue is in held in favour of the assessee. 20. Next issue is in regard to provisions towards NCWA VIII. It was the submission that this is an interim relief on account of the pay revision. It was the submission that in April 2008 the holding company being

DCIT CIR-1 , RANCHI vs. M/S CCL , 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

TDS is liable to be deducted on the said payment. Thus, this issue is in held in favour of the assessee. 20. Next issue is in regard to provisions towards NCWA VIII. It was the submission that this is an interim relief on account of the pay revision. It was the submission that in April 2008 the holding company being