CCL,RANCHI vs. DCIT CIR-1, RANCHI

87,64,70,000\n56,04,32,000\n2,65,77,93,000\nDisputed\n57,14,34,000\nDisputed\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nLease Rent/ Depreciation Forest Land\n1\n2\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\n3\nRehabilitation fund

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

87,64,70,000\n56,04,32,000\n2,65,77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α.\nNo.\nAY 2011-12\nAY 2012-13\nAY 2013-14\nAY 2014-15\nAY 2015-16\nBy Assessee\nBy Assessee

DCIT CIR-1, RANCHI vs. CCL, RANCHI

87,64,70,000\n56,04,32,000\n2,65,77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\nBy Assessee\nAY 2012-13\nBy Assessee\nAY 2013-14\nBy Assessee\nAY 2014-15\nBy Assessee

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

87,64,70,000\n56,04,32,000\n2,65,77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\nBy Assessee\nAY 2012-13\nBy Assessee\nAY 2013-14\nBy Assessee\nAY 2014-15\nBy Assessee

CCL,RANCHI vs. ACIT CIR-1, RANCHI

87,64,70,000\n56,04,32,000\n2,65,77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\nAY 2012-13\nAY 2013-14\nAY 2014-15\nAY 2015-16\n169/RAN/2017\n170/RAN/2017\n266/RAN/2017\n32/RAN/2018\n190/RAN/2019

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

87,64,70,000\n56,04,32,000\n2,65,77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\n169/RAN/2017\nBy Assessee\nAY 2012-13\n170/RAN/2017\nBy Assessee\nAY 2013-14\n266/RAN/2017\nBy Assessee

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

87,04,000\n1,05,71,000\n7\nIICM Expenses - Adl. Ground Not Admitted by\nCIT(A)\n1,27,57,000\n1,45,02,000\n1,51,00,000\n8\nDirectors Salary - Adl. Ground Not Admitted by\nCIT(A)\n74,61,000\n1,12,62,000\nTotal

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

87,64,70,000\n56,04,32,000\n2,65,77,93,000\nDisputed\n57,14,34,000\nDisputed\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nLease Rent/ Depreciation Forest Land\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM

DCIT CIR-1, RANCHI vs. CCL, RANCHI

87,64,70,000\n56,04,32,000\n2,65,77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2011-12\nBy Assessee\nAY 2012-13\nBy Assessee\nAY 2013-14\nBy Assessee\nAY 2014-15\nBy Assessee

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

87,64,70,000\n56,04,32,000\n2,65,77,93,000\nDisputed\n57,14,34,000\nDisputed\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nLease Rent/ Depreciation Forest Land\n1\n2\nLand & Crop Compensation\n3\nCredit of Dividend Distribution Tax\n4\nRehabilitation

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

87,64,70,000\n56,04,32,000\n2,65,77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α.\nNo.\nAY 2011-12\nAY 2012-13\nAY 2013-14\nAY 2014-15\nAY 2015-16\n169/RAN/2017\n170/RAN/2017\n266/RAN/2017\n32/RAN/2018\n190/RAN/2019

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

87,64,70,000\n56,04,32,000\n2,65,77,93,000\n57,14,34,000\n5,95,76,000\nGrand total Disputes Rs.\nM/S CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α.\nNo.\nAY 2011-12\nAY 2012-13\nAY 2013-14\nAY 2014-15\nAY 2015-16\nLease Rent/ Depreciation Forest Land

CCL,RANCHI vs. DCIT CIR01 , RANCHI

87,64,70,000\n56,04,32,000\nPA\nAY 2008-09\n166/RAN/2017\nBy Assessee\n2,80,62,000\n26,65,86,000\n25,20,60,000\n26,19,00,000\n2,20,00,000\n2,13,49,00,000\n19,85,73,000\nPA\nAY 2009-10\n167/RAN/2017\nBy Assessee

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

87,04,000\n1,05,71,000\n7 IICM Expenses - Adl. Ground Not Admitted by\nCIT(A)\n1,27,57,000\n1,45,02,000\n1,51,00,000\n8\nDirectors Salary - Adl. Ground Not Admitted by\nCIT(A)\n74,61,000\n1,12,62,000\nTotal

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

87,04,000\n1,05,71,000\n7 IICM Expenses - Adl. Ground Not Admitted by\nCIT(A)\n1,27,57,000\n1,45,02,000\n1,51,00,000\n8 Directors Salary - Adl. Ground Not Admitted by\nCIT(A)\n74,61,000\n1,12,62,000\nTotal

ACIT, EXEMPTION CIRCLE, RANCHI vs. M/S. R.V.S. EDUCATIONAL TRUST, JAMSHEDPUR

In the result, appeal of the revenue is dismissed

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am (Through : Hybrid Mode) आयकरअपीलसं./Ita No.24/Ran/2020 (Ǔ""ȡ[""""[/ A.Y. :2016-2017) Acit, Exemption Circle, Ranchi Vs. M/S Rvs Educational Trust, C/O Binda Apartments (India) Private Limited, Siroman Nagar, Dimna Road, Mango, Jamshedpur-831012 ̾Ĉĭēıĕĸù Ĭĝń/Pan No. : Aaatr4456M (\ "Ȣ"ȡ"ȸ/Appellant) (Ĥ×""ȸ/ Respondent) ..

87,735/- and deleted all others disallowances. Now Department is in appea before your honour for adjudicating the followings. (i) Repayment of Loan for Rs.1,72,47,113/- (a) That the assesse trust has maintained separate books of account for all units and also submitted before Ld. A.O. during the course of assessment proceedings. Further the term loan from bank