RAM KUMAR,JAMSHEDPUR vs. ACIT CENTRAL CIRCLE, JAMSHEDPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Ratnesh Nandan Sahayi.T.A. No. 189/Ran/2025 Assessment Year: 2018-2019 Ram Kumar,…………………………………………..Appellant C/O. Ram Bilash Prasad Gupta, Gayatri Niwas, Ekta Colony, Majhi Tola, Adityapur, Jamshedpur-831013, Jharkhand [Pan:Anspk0996Q] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle, Office Road, Jamshedpur-831001, Jharkhand Appearances By: Shri Akshay Ringasia, A.R., Appeared On Behalf Of The Assessee Shri Khubchand T. Pandya, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: July 21, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

TDS under section 194J was Rs.4,68,868/- and professional receipts were Rs.46,88,681/- for FY 2017-18. During

ITO, TDS, RANCHI, RANCHI vs. M/S. CHHINAMASTIKA CEMENT & ISPAT PVT. LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

68,608.00 2017-18 6,84,08,367.00 4,24,21,613.00 2,59,86,754.00 Shri Dinesh Kumar Choudhary stated that while making payments to various transporters, no TDS has been deducted barring a few entity as these transporters were having less than ten vehicles/carriers, however, Shri Dinesh Kumar Choudhary could not produce any documents evidence/proof like bills, vouchers

ITO, TDS,, RANCHI vs. M/S. CHINNAMASTIKA CEMENT & ISPAT LTD.,, RAMGARH

In the result, the grounds of appeal raised by the revenue are dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

68,608.00 2017-18 6,84,08,367.00 4,24,21,613.00 2,59,86,754.00 Shri Dinesh Kumar Choudhary stated that while making payments to various transporters, no TDS has been deducted barring a few entity as these transporters were having less than ten vehicles/carriers, however, Shri Dinesh Kumar Choudhary could not produce any documents evidence/proof like bills, vouchers

RAJENDRA KUMAR SAMAD,JAMSHEDPUR vs. ITO WARD 2(4), JAMSHEDPUR, JAMSHEDPUR

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Rajendra Kumar Samad, I.T.O., Dipasai, Kharswan, Saraikela-833216 Ward 2(4), Vs. (Jharkhand) Jamshedpur. Pan No. Fiops 6380 C Appellant/ Assessee Respondent/ Revenue

Section 89 had been granted and credit of TDS amounting to Rs. 5,68,775/- had also been given. The system

INDIAN PROGRESSIVE CONSTRUCTION PVT. LTD.,,DEOGHAR vs. DCIT CIRCLE-3,, DEOGHAR

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 68 of the Act i.e. the identity of the parties, their creditworthiness and the genuineness of the transactions. 4. Aggrieved by the order of the ld. CIT(A), this appeal has been preferred before this Tribunal. 5. During the appellate proceedings before us, the appellant has submitted paper book wherein it has been submitted as under: "As required information

ACIT, CIRCLE-1(1), DHANBAD vs. M/S HIMANGSU MAHTO, DHANBAD

In the result, the appeal filed by the Revenue in ITA No

Bench: Sri Rajesh Kumar & Sonjoy Sarma

68 of the Page 2 of 6 I.T.A. No.: 2/RAN/2019 C.O. No.: 1/RAN/2019 Assessment Year: 2015-16 M/s.- Himangsu Mahato. Act. Ld. AO also added interest paid on the said unsecured loan of Rs. 41,233/-. 4. In the appellate proceeding, Ld. CIT(A) allowed the appeal of the assessee by observing and holding as under: “3.2 The above facts

SHRIRAM MARKETING SERVICES,GIRIDIH vs. PCIT, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 263 of the Act dated 26/12/2022, set aside the order of Assessing Officer dated 24/09/2021 on the ground that the Assessing Officer did not make any enquiry or investigation to ascertain the nature, source and genuineness of ₹ 2,68,72,976/- and directed the Assessing Officer to make a fresh assessment on the issues discussed above because

CCL,RANCHI vs. DCIT CIR-1, RANCHI

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being

DCIT CIR-1, RANCHI vs. CCL, RANCHI

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being

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

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being

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

Section 37(1) of the Income-tax Act, 1961 - Business expenditure\nAllowability of (Welfare expenses of employees) - Assessee-\ncompany was engaged in business of coal mining It claimed\nexpenses incurred towards welfare of of its employees like canteen,\nhostels, etc. business expenditure Commissioner disallowed same\non ground that said expenditures had not been properly explained\nand that assessee

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

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being

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

68,000\n74,89,09,000\n13. The first issue is in regard to addition made on contractual expenses\nrelated to Kustore area (L.B.Singh). It was submitted by the Ld.AR that the\nissue was in regard to the contractual payments made to Shri LB Singh and\nhis brothers which has been disallowed by the AO on the ground that Shri

CCL,RANCHI vs. ACIT CIR-1, RANCHI

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being

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

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being

DCIT CIR-1, RANCHI vs. CCL, RANCHI

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being

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

TDS is liable to be\nducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision. It\nwas the submission that in April 2008 the holding company being

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

TDS is liable to be\ndeducted on the said payment. Thus, this issue is in held in favour of the\nassessee.\n20. Next issue is in regard to provisions towards NCWA VIII. It was the\nsubmission that this is an interim relief on account of the pay revision.\nIt was the submission that in April 2008 the holding company being