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

sections": ["10(34)", "14A", "32(2)", "40(a)(ia)", "46A"], "issues": "Disallowance of unabsorbed depreciation, contractual expenses, expenses relating to exempt

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

sections": [ "Sec. 32(2)", "Sec. 14A", "Rule 8D", "Sec. 40(a)(ia)", "Rule 46A" ], "issues": "Disallowance of unabsorbed depreciation, contractual

CCL,RANCHI vs. DCIT CIR-1, RANCHI

14A\n10 Disallowance of Prior Period Expenses\n11 Prior Period Expenses as per Note 32 of\nAnnual Report\n12 Prior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n13 Repair expenses\n14 Stripping Activity Adjustment\n15 R & D Expenses and Actuary Payment\n16 Expense u/s 35E\n17 Int. u/s 234A / 234B\nAY 2016-17\n191/RAN/2019\nBy Assessee

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

14A\nDisallowance of Prior Period Expenses\n5,10,00,000\nPrior Period Expenses as per Note 32 of\nAnnual Report\n65,48,51,116\n35,29,25,558\n10,09,00,000\n21,99,00,000\n36,08,20,000\n12 Prior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n13 Repair expenses\n14 Stripping Activity Adjustment

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-

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 any limit whatsoever." 8. In the light of the judicial precedents on the issue especially that of the Hon'ble Gujarat High court in the case of General Motors India Pvt. Ltd. (supra), we find

NIRMAL KUMAR PRADEEP KUMAR ,MAIN ROAD. RANCHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RANCHI

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

Bench: S/ S/Hri George Mathan & Ratnesh Nandan Sahayratnesh Nandan Sahayratnesh Nandan Sahayassessment Year : 2017-18 Nirmal Nirmal Kumar Kumar Pradeep Pradeep Vs. Asst. Asst. Commissioner Commissioner Of Of Kumar, Kumar, Godrej Godrej Dealers, Dealers, Income Tax,Central Circle-1, Income Tax,Central Circle Ranchi Ranchi Pan/Gir No. .Aaahn 6882 K (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Shubham Choudhary, Adv Shubham Choudhary, Adv Revenue By : Shri Khubchand T Pandya, Revenue By Ld Sr Dr Date Of Hearing : 21/08/202 2025 Date Of Pronouncement : 21/08/2 2025

section 14A r.w. Rule 8D in P a g e 2 | 6 Assessment Year : 2017-18 respect of disallowance u/s.14A r.w 8D. In regard to depreciation

DCIT CIR-1, RANCHI vs. CCL, RANCHI

2\nM/s Central Coal Fields Ltd.\n30.01.2019, 21.12.2023, 19.02.2024, 20.02.2024 & 30.01.2024 for the\n assessment years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-\n12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19,\n2019-20 & 2020-21, respectively.\n2. Ld. AR, at the outset, submitted that assessee's appeal

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

14A\n10\nDisallowance of Prior Period Expenses\n5,10,00,000\n11\nPrior Period Expenses as per Note 32 of\nAnnual Report\n65,48,51,116\n12\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n35,29,25,558\n13\nRepair expenses\n14\nStripping Activity Adjustment\n15\nR & D Expenses and Actuary Payment\n16\nExpense

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

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

Bench: Sri Rajesh Kumar & Sonjoy Sarma

section 10(2)(xv) of the Income-tax Act, 1922. The Income-tax Officer as well as the Appellate Assistant Commissioner on appeal by the assessee having held that the expenditure in question was in the nature of capital expenditure and was thus not a deductible allowance [5.3.5] On appreciation of the facts of the case

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

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

Bench: Sri Rajesh Kumar & Sonjoy Sarma

section 10(2)(xv) of the Income-tax Act, 1922. The Income-tax Officer as well as the Appellate Assistant Commissioner on appeal by the assessee having held that the expenditure in question was in the nature of capital expenditure and was thus not a deductible allowance [5.3.5] On appreciation of the facts of the case

CCL,RANCHI vs. ACIT CIR-1, RANCHI

14A\nDisallowance of Prior Period Expenses\n5,10,00,000\nPrior Period Expenses as per Note 32 of\nAnnual Report\n65,48,51,116\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n35,29,25,558\n10,09,00,000\n21,99,00,000\nRepair expenses\n36,08,20,000\nStripping Activity Adjustment

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

2\nM/s Central Coal Fields Ltd.\n30.01.2019, 21.12.2023, 19.02.2024, 20.02.2024 & 30.01.2024 for the\n assessment years 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-\n12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19,\n2019-20 & 2020-21, respectively.\n2.\nLd. AR, at the outset, submitted that assessee's appeal

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LIMITED, 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

14A of the I.T. Act. (ii) Land & Crop Compensation ₹ 12,00,000/- (iii) Grants to School & Institutions and Grants of ₹ 14,65,00,000/- Sports Recreation (iv) Environmental Expenditure ₹ 3,06,00,000/- (v) Mines Closure Expenses ₹ 1,05,13,00,000/- (vi) CMPDIL expenses ₹ 51,68,00,000/- (vii) IICM Expenses ₹ 2,40,00,000/- (viii) Depreciation on Lease

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

14A of the I.T. Act. (ii) Land & Crop Compensation ₹ 12,00,000/- (iii) Grants to School & Institutions and Grants of ₹ 14,65,00,000/- Sports Recreation (iv) Environmental Expenditure ₹ 3,06,00,000/- (v) Mines Closure Expenses ₹ 1,05,13,00,000/- (vi) CMPDIL expenses ₹ 51,68,00,000/- (vii) IICM Expenses ₹ 2,40,00,000/- (viii) Depreciation on Lease

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

14A\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

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

14A\nDisallowance of Prior Period Expenses\n5,10,00,000\n65,48,51,116\nPrior Period Expenses as per Note 32 of\nAnnual Report\n35,29,25,558\n10,09,00,000\n21,99,00,000\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n36,08,20,000\nRepair expenses\nStripping Activity Adjustment\nR & D Expenses

DCIT CIR-1, RANCHI vs. CCL, RANCHI

14A\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note 32 of\nAnnual Report\n5,10,00,000\n65,48,51,116\n35,29,25,558\n10,09,00,000\n36,08,20,000\nPrior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\nRepair expenses\nStripping Activity Adjustment\nR & D Expenses and Actuary Payment\nExpense

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

14A\n10 Disallowance of Prior Period Expenses\n11 Prior Period Expenses as per Note 32 of\nAnnual Report\n12 Prior period exp. not exceeding Rs. 10 Lacs,\non estimate @ 50%- enhancement\n13 Repair expenses\n14 Stripping Activity Adjustment\n15 R & D Expenses and Actuary Payment\n16 Expense u/s 35E\n17 Int. u/s 234A / 234B