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

depreciation has already been\nadjudicated in the assessee's own case by the coordinate bench of the\nTribunal, respectfully following the observations of the coordinate bench of\nthe Tribunal and for the identical reasons, the order of the Id. CIT(A) stands\nupheld and the issue is held in favour of the assessee and against the\nrevenue.\n5. Next issue

M/S. HIMACHAL CONSTRUCTION CO. PVT. LTD,JAMSHEDPUR vs. ITO, WARD NO.1(5), JAMSHEDPUR

In the result, the appeal filed by the assessee is dismissed

Bench: Dr. Manish Borad & Sonjoy Sarma

26,34,0601- (6% profit) is unjustified. illegal and fit to be deleted. 3. For that interest U/s 234A/B should be charged on the returned income and not on the assessed income following the decision of Hon'ble Jharkhand High Court. 4. For that other grounds in detail shall be argued at the time of hearing.” 3. At the outset

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

In the result, both appeals of revenue and the cross objections of the assessee are dismissed and appeals of assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (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 : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement : 06/01/2026 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 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011-

depreciation has already been adjudicated in the assessee’s own case by the coordinate bench of the Tribunal, respectfully following the observations of the coordinate bench of the Tribunal and for the identical reasons, the order of the ld. CIT(A) stands upheld and the issue is held in favour of the assessee and against the revenue. 5. Next issue

CCL,RANCHI vs. DCIT CIR01 , RANCHI

26,000\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note 32 of\nAnnual Report\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\nRepair expenses\nStripping Activity Adjustment\nR & D Expenses and Actuary Payment\nExpense u/s 35E\nInt. u/s 234A / 234B\nTotal Rs.\nGrand total Disputes Rs.\nPA\nAY 2007-08\n165/RAN/2017\nBy Assessee

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

depreciation thereon. Accordingly, it would be reasonable to allow the ISO expenses being certification expenses as revenue item and delete the disallowance in this regard. Reliance in this regard is placed on the case of Lubi Submersible Ltd., in ITA No. 1179/Ahd/2007 for A.Y.2004-2005 dated 26-2-2010 wherein the Hon’ble Tribunal had allowed similar claim by holding that

ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

depreciation thereon. Accordingly, it would be reasonable to allow the ISO expenses being certification expenses as revenue item and delete the disallowance in this regard. Reliance in this regard is placed on the case of Lubi Submersible Ltd., in ITA No. 1179/Ahd/2007 for A.Y.2004-2005 dated 26-2-2010 wherein the Hon’ble Tribunal had allowed similar claim by holding that

ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

depreciation thereon. Accordingly, it would be reasonable to allow the ISO expenses being certification expenses as revenue item and delete the disallowance in this regard. Reliance in this regard is placed on the case of Lubi Submersible Ltd., in ITA No. 1179/Ahd/2007 for A.Y.2004-2005 dated 26-2-2010 wherein the Hon’ble Tribunal had allowed similar claim by holding that

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

depreciation thereon. Accordingly, it would be reasonable to allow the ISO expenses being certification expenses as revenue item and delete the disallowance in this regard. Reliance in this regard is placed on the case of Lubi Submersible Ltd., in ITA No. 1179/Ahd/2007 for A.Y.2004-2005 dated 26-2-2010 wherein the Hon’ble Tribunal had allowed similar claim by holding that

ACIT, RANCHI vs. M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

depreciation thereon. Accordingly, it would be reasonable to allow the ISO expenses being certification expenses as revenue item and delete the disallowance in this regard. Reliance in this regard is placed on the case of Lubi Submersible Ltd., in ITA No. 1179/Ahd/2007 for A.Y.2004-2005 dated 26-2-2010 wherein the Hon’ble Tribunal had allowed similar claim by holding that

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

depreciation thereon. Accordingly, it would be reasonable to allow the ISO expenses being certification expenses as revenue item and delete the disallowance in this regard. Reliance in this regard is placed on the case of Lubi Submersible Ltd., in ITA No. 1179/Ahd/2007 for A.Y.2004-2005 dated 26-2-2010 wherein the Hon’ble Tribunal had allowed similar claim by holding that

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

26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\n2,20,00,000\n2,13,49,00,000\n19,85,73,000\n2,16,22,000\n2,35,40,000\n1,21,53,000\nDisallowance of Prior Period Expenses\n1 Prior Period Expenses as per Note 32 of\nAnnual Report\n12 Prior period

M/S. CENTRAL COAL FIELDS LTD.,,RANCHI vs. ACIT/DCIT CIRCLE-1, RANCHI

26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\n5\nIICM Charges\n6\nProvisions Toward NCWA VIII\n2,20,00,000\n2,16,22,000\n2,35,40,000\n7\nMine Closure Expenses\n2,13,49,00,000\n8\nCSR Expenses - Welfare\n19,85,73,000\n1,21,53,000\n9\nu/s 14A\n10\nDisallowance

CCL,RANCHI vs. ACIT CIR-1, RANCHI

26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges\n2,20,00,000\n2,35,40,000\nProvisions Toward NCWA VIII\n2,13,49,00,000\n2,16,22,000\nMine Closure Expenses\n19,85,73,000\n1,21,53,000\nCSR Expenses - Welfare\nDisallowance of Prior Period Expenses\nPrior Period Expenses

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges\n2,20,00,000\n2,13,49,00,000\n2,35,40,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\n19,85,73,000\n2,16,22,000\n1,21,53,000\nCSR Expenses - Welfare\nu/s 14A\nPA\nDisallowance of Prior Period Expenses\nPrior

DCIT CIR-1, RANCHI vs. CCL, RANCHI

26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges\n2,20,00,000\n2,35,40,000\nProvisions Toward NCWA VIII\n2,13,49,00,000\n2,16,22,000\nMine Closure Expenses\n19,85,73,000\n1,21,53,000\nCSR Expenses - Welfare\nDisallowance of Prior Period Expenses\nPrior Period Expenses

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

26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges\nProvisions Toward NCWA VIII\n2,20,00,000\n2,13,49,00,000\n2,16,22,000\n2,35,40,000\nMine Closure Expenses\n19,85,73,000\n1,21,53,000\nCSR Expenses - Welfare\nu/s 14A\nPA\nDisallowance of Prior Period Expenses

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

26,000\n23,16,60,000\n25,20,60,000\n26,19,00,000\nIICM Charges\n2,20,00,000\n2,16,22,000\n2,35,40,000\nProvisions Toward NCWA VIII\n2,13,49,00,000\nMine Closure Expenses\n19,85,73,000\n1,21,53,000\nCSR Expenses - Welfare\nu/s 14A\nPA\nDisallowance of Prior Period Expenses

M/S USHA MARTIN LTD,KOLKATA vs. ACIT CIR-3, RANCHI

In the result, appeal of the assessee stands partly allowed for statistical purposes

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

depreciation expenses. It was the submission that the rejection ofa government companies is supported by various judicial rulings also. It was fairly admitted that in regard to other two comparable i.e.being Ramswaroop Industries Ltd, the profitabilityrate was 7.1% and in regard to other company i.e.Motherson Sumi Systems, the profitability rate was 15.06%, whereas the profit rate of the assessee