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

14,000", "total_contract_payment_for_ay_2012_13": "42,03,00,000"}, "result": "Allowed", "sections": ["10(34)", "14A", "32(2)", "40(a)(ia)", "46A"], "issues": "Disallowance of unabsorbed depreciation

ACIT CIR-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.\nNext issue

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

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

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 143(3) of the Income Tax Act, 1961 (in short, the Act) was passed by the Assessing Officer and following additions/disallowances were made: M/s CCL Vs DCIT & 1 Anr. Sl. No. Head of addition/disallowance Amount (i) Income from tax free bonds & applicability ₹ 33,45,000/- of Sec. 14A of the I.T. Act. (ii) Depreciation on Lease Hold Land

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee

Section 143(3) of the Income Tax Act, 1961 (in short, the Act) was passed by the Assessing Officer and following additions/disallowances were made: M/s CCL Vs DCIT & 1 Anr. Sl. No. Head of addition/disallowance Amount (i) Income from tax free bonds & applicability ₹ 33,45,000/- of Sec. 14A of the I.T. Act. (ii) Depreciation on Lease Hold Land

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

MISRILALL JAIN & SONS,SINGHBHUM WEST vs. ACIT, CENTRAL CIRCLE-1, RANCHI

In the result the appeal filed by the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.468/Ran/2024 Assessment Year: 2017-18 Misrilall Jain & Sons….…………….…….…............................……….……Appellant M. D. House, Chaibasa Singhbhum West, Jharkhand – 833201. [Pan: Aabfm2851Q] Vs. Acit, Cc-1, Ranchi.................……….…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 21, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A)-3, Patna (Hereinafter Referred To As “Cit(A)”) Dated 30.07.2025 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

depreciation etc and others being incidental to the business should be allowed. 14. That in an alternate plea, we would also like to submit that if income from fixed deposit is considered separately as income from other sources and expenses claimed is allowed, then the assessee will have business loss which would be adjusted with income from other sources

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

14,00,000\n2\nLand & Crop Compensation\n24,09,000\n12,00,000\n1,00,000\n3\nCredit of Dividend Distribution Tax\n4\nRehabilitation fund Contribution Expenses\n5\nIICM Charges\n6\nProvisions Toward NCWA VIII\n7\nMine Closure Expenses\n2,37,61,000\n2,40,00,000\n2,40,00,000\n2,51,00,000\n83,40,000\n8\nCSR

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

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

depreciation from A.Y. 1997-98 upto the A.Y. 2001-02 got carried forward to the assessment year 2002-03 and became part thereof, it came to be governed by the provisions of section 32(2) as amended by Finance Act, 2001 and were available for carry forward and set off against the profits and gains of subsequent years without

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]

depreciation from A.Y. 1997-98 upto the A.Y. 2001-02 got carried forward to the assessment year 2002-03 and became part thereof, it came to be governed by the provisions of section 32(2) as amended by Finance Act, 2001 and were available for carry forward and set off against the profits and gains of subsequent years without

DCIT CIR-1, RANCHI vs. CCL, RANCHI

14,00,000\nLand & Crop Compensation\n24,09,000\n12,00,000\n1,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\n2,37,61,000\n2,40,00,000\n2,40,00,000\n2,51,00,000\n83,40,000\nIICM Charges\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior

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

14,00,000\nLand & Crop Compensation\n24,09,000\n12,00,000\n1,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n2,37,61,000\n2,40,00,000\n2,40,00,000\n2,51,00,000\n83,40,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s

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

14,00,000\nLand & Crop Compensation\n24,09,000\n12,00,000\n1,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\n2,37,61,000\n2,40,00,000\n2,40,00,000\n2,51,00,000\n83,40,000\nIICM Charges\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

14,00,000\nLand & Crop Compensation\n24,09,000\n12,00,000\n1,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\n2,37,61,000\n2,40,00,000\n2,40,00,000\n2,51,00,000\n83,40,000\nIICM Charges\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s

CCL,RANCHI vs. ACIT CIR-1, RANCHI

14,00,000\nLand & Crop Compensation\n24,09,000\n12,00,000\n1,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n2,37,61,000\n2,40,00,000\n2,40,00,000\n2,51,00,000\n83,40,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior

CCL,RANCHI vs. DCIT CIR01 , RANCHI

14,00,000\n1,00,000\n1\n2\n3\n4\n5\n6\n7\n8\n9\n10\n11\n12\n13\n14\n15\n16\n17\nLease Rent/ Depreciation Forest Land\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior Period Expenses\nPrior

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

14,00,000\n12,00,000\n1,00,000\n3\nCredit of Dividend Distribution Tax\n4\nRehabilitation fund Contribution Expenses\n5\nIICM Charges\n2,37,61,000\n2,40,00,000\n2,40,00,000\n2,51,00,000\n83,40,000\n6\nProvisions Toward NCWA VIII\n7\nMine Closure Expenses\n8\nCSR Expenses - Welfare\n9\nu/s