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]

90,89,176/- (AY 1996-97 to 2005-06) and restricting the same for C.O. No. 07/Ran/2018 AY: 2008-09 M/s. Bharat Coking Coal Limited preceding 8 years only by relying on the amendment made in this regard by Finance (No. 2), Bill 1996. 5. Aggrieved by the above order passed by the ld. AO, assessee preferred an appeal before

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

90,27,735/- out of Rs. 40,69,67,114/-\nTotal value: - Rs. 36,44,00,000/-\nReconciliation for AY 2009-10 is being submitted below: -\nLB Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL: - Rs. 4,03,54,585/-\nK N Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL

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

90,89,176/- (AY 1996-97 to 2005-06) and restricting the same for preceding 8 years only by relying on the amendment made in this regard by Finance (No. 2), Bill 1996. I.T.A No.299/Ran/2017, I.T.A No.123/Ran/2018 & C.O No.08/Ran/2018 M/s Bharat Coking Coal Ltd Assessment year: 2009-10 5. Aggrieved by the above order passed by the ld. AO, assessee

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

90,89,176/- (AY 1996-97 to 2005-06) and restricting the same for preceding 8 years only by relying on the amendment made in this regard by Finance (No. 2), Bill 1996. I.T.A No.299/Ran/2017, I.T.A No.123/Ran/2018 & C.O No.08/Ran/2018 M/s Bharat Coking Coal Ltd Assessment year: 2009-10 5. Aggrieved by the above order passed by the ld. AO, assessee

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

90,27,735/- out of Rs. 40,69,67,114/-\nTotal value: - Rs. 36,44,00,000/-\nReconciliation for AY 2009-10 is being submitted below: -\nLB Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL: - Rs. 4,03,54,585/-\nK N Singh disclosed in Profit & Loss a/c of his proprietorship concerns from BCCL

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 should be restricted to 30% of that amount under Section 40(a)(ia) of the Act. Accordingly, we also hold that the assessee is entitled to pay 30% of the total amount claimed under Section 40(a)(ia) of the Act. The Assessing Officer is accordingly directed to restrict the addition to 30% of ₹ 3.00 lacs which comes

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

90,00,000\n69,52,00,000\n16\nCSR Expenses\nTotal Rs.\n2,31,97,00,000 4,80,45,00,000 3,57,84,00,000 2,52,68,00,\n52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n24\nM/s Central Coal Fields Ltd.\n51.\nThe

CCL,RANCHI vs. DCIT CIR-1, RANCHI

90,00,000\n69,52,00,000\n16 CSR Expenses\nTotal Rs.\n2,31,97,00,000 4,80,45,00,000 3,57,84,00,000 2,52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,326\n51. The first issue is in regard to Tax Free Bond u/s.14A

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

90,00,000\n69,52,00,000\n16 CSR Expenses\nTotal Rs.\n2,31,97,00,000 4,80,45,00,000 3,57,84,00,000 2,52,68,00,\n52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n51. The first issue is in regard

CCL,RANCHI vs. DCIT CIR01 , RANCHI

90,00,000\n69,52,00,000\n16\nCSR Expenses\nTotal Rs.\n2,31,97,00,000 4,80,45,00,000 3,57,84,00,000 2,52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,326\n51.\nThe first issue is in regard to Tax Free Bond u/s.14A

DCIT CIR-1, RANCHI vs. CCL, RANCHI

90,00,000\n69,52,00,000\n16 CSR Expenses\nTotal Rs.\n2,31,97,00,000 4,80,45,00,000 3,57,84,00,000 2,52,68,00,\n52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n51. The first issue is in regard

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

90,00,000\n69,52,00,000\n16 CSR Expenses\nTotal Rs.\n2,31,97,00,000 4,80,45,00,000 3,57,84,00,000 2,52,68,00,\n52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n51. The first issue is in regard

DCIT CIR-1, RANCHI vs. CCL, RANCHI

90,00,000\n69,52,00,000\n16 CSR Expenses\nTotal Rs.\n2,31,97,00,000 4,80,45,00,000 3,57,84,00,000 2,52,68,00,\n52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n24\nM/s Central Coal Fields

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

90,00,000\n69,52,00,000\n16 CSR Expenses\nTotal Rs.\n2,31,97,00,000 4,80,45,00,000 3,57,84,00,000 2,52,68,00,\n52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n51. The first issue is in regard

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

90,931\n14\nStripping Activity Adjustment\n15\nR & D Expenses and Actuary Payment\n16\nExpense u/s 35E\n17\nInt. u/s 234A / 234B\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. M/S CENTRAL COALFIELDS LTD, RANCHI

90,931\n13 Repair expenses\n14 Stripping Activity Adjustment\n15 R & D Expenses and Actuary Payment\nExpense u/s 35E\n16\n17\nInt. u/s 234A / 234B\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

CCL,RANCHI vs. ACIT CIR-1, RANCHI

90,931\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\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

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\nΙ.Τ.Α.\nNo.\nAY 2016-17\nAY 2017-18\nAY 2018-19\nAY 2019-20\nAY 2020-21\nLease