JUSCO LTD ,JSR vs. DCIT CIR-2 , JSR

In the result, the appeal of the assessee are partly allowed and the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 80IA(4)(iii) of the Act. The AO noted that Form no. 10CCB is mandatory along with return or during the assessment proceedings but the assessee company has not ITA Nos. 8 & 9/Ran/2018 AY: 2013-14 & 2014-15 M/s Jamshedpur Utilities & Services Company Ltd. submitted the Form no. 10CCB. Accordingly the counsel of the assessee was asked to explain

ACIT CIR-2(1), JSR vs. JUSCO LTD , JSR

In the result, the appeal of the assessee are partly allowed and the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 80IA(4)(iii) of the Act. The AO noted that Form no. 10CCB is mandatory along with return or during the assessment proceedings but the assessee company has not ITA Nos. 8 & 9/Ran/2018 AY: 2013-14 & 2014-15 M/s Jamshedpur Utilities & Services Company Ltd. submitted the Form no. 10CCB. Accordingly the counsel of the assessee was asked to explain

ACIT CIR-2(1), JSR vs. JUSCO LTD , JSR

In the result, the appeal of the assessee are partly allowed and the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 80IA(4)(iii) of the Act. The AO noted that Form no. 10CCB is mandatory along with return or during the assessment proceedings but the assessee company has not ITA Nos. 8 & 9/Ran/2018 AY: 2013-14 & 2014-15 M/s Jamshedpur Utilities & Services Company Ltd. submitted the Form no. 10CCB. Accordingly the counsel of the assessee was asked to explain

JAMSHEDPUR UTILITIES AND SERVICES COMPANY LTD,JSR vs. ACIT CIR-2, JSR

In the result, the appeal of the assessee are partly allowed and the appeal of the revenue is dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 80IA(4)(iii) of the Act. The AO noted that Form no. 10CCB is mandatory along with return or during the assessment proceedings but the assessee company has not ITA Nos. 8 & 9/Ran/2018 AY: 2013-14 & 2014-15 M/s Jamshedpur Utilities & Services Company Ltd. submitted the Form no. 10CCB. Accordingly the counsel of the assessee was asked to explain

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

91,962\n3\nContractual Expenses unpaid liability disallowed\n29,00,32,000\n5\nExpense relating to exempt income -disallowance\nu/s14A-covereed by ITAT order Dt. 18.08.2023 of\nAY 2013-14 u/s 143(3)\n1,32,63,326\nTotal Rs.\n29,00,32,000\n2,31,42,55,288\n3.\nThe first issue is with regard to disallowance of unabsorbed\ndepreciation

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

91,962\n3\nContractual Expenses unpaid liability disallowed\n29,00,32,000\n5\nExpense relating to exempt income -disallowance\nu/s14A-covereed by ITAT order Dt. 18.08.2023 of\nAY 2013-14 u/s 143(3)\n1,32,63,326\nTotal Rs.\n29,00,32,000\n2,31,42,55,288\n3.\nThe first issue is with regard to disallowance of unabsorbed\ndepreciation

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

91,962\n3\nContractual Expenses unpaid liability disallowed\n29,00,32,000\n5\nExpense relating to exempt income -disallowance\nu/s14A-covereed by ITAT order Dt. 18.08.2023 of\nAY 2013-14 u/s 143(3)\n1,32,63,326\nTotal Rs.\n29,00,32,000 2,31,42,55,288\n3.\nThe first issue is with regard to disallowance of unabsorbed\ndepreciation

CCL,RANCHI vs. DCIT CIR-1, RANCHI

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\nSI.\nHead\nΙ.Τ.Α. No.\nLease Rent/ Depreciation Forest Land\n1\n2\nLand & Crop Compensation\nCredit

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

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\n15 R & D Expenses and Actuary Payment\nExpense u/s 35E\n16\n17\nInt. u/s 234A / 234B\nTotal

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

91,861\n13\nRepair expenses\n23,99,90,931\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

DCIT CIR-1, RANCHI vs. CCL, RANCHI

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's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2016-17\nBy Assessee

CCL,RANCHI vs. ACIT CIR-1, RANCHI

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 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 CIRCLE-1 , RANCHI vs. CCL LTD , RANCHI

91,861\n13\nRepair expenses\n23,99,90,931\n14\nStripping Activity Adjustment\n15\nR & 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.\n3\nM/s Central Coal

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

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\nΙ.Τ.Α. No.\nAY 2016-17\n191/RAN/2019\nBy Assessee

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

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\n3\nM/s Central Coal Fields Ltd.\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2016-17\n191/RAN/2019

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

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\nExpense u/s 35E\nInt. u/s 234A / 234B\nDisputed\nDisputed\nDisputed\nDisputed\nDisputed\nTotal

DCIT CIR-1, RANCHI vs. CCL, RANCHI

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 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 ,RANCHI vs. DCIT CIR-1 , RANCHI

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