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13 results for “depreciation”+ Section 234Aclear

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Key Topics

Section 35E28Section 234A28Section 14A27Depreciation13Disallowance13Addition to Income13

CCL,RANCHI vs. DCIT CIR-1, RANCHI

ITA 165/RAN/2017[07-08]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

234A / 234B\nAY 2016-17\n191/RAN/2019\nBy Assessee\n68,31,00,000\n1,00,000\nAY 2017-18\nNo appeal\nBy Assessee\nAY 2018-19\nAY 2019-20\nAY 2020-21\nBy Assessee\n99,64,95,453\n119/RAN/2024 120/RAN/2024 74/RAN/2024\nBy Assessee\nBy Assessee

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

ITA 178/RAN/2017[12-13]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

234A / 234B\n39,21,891\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

ITA 266/RAN/2017[13-14]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

234A / 234B\nBy Assessee\n68,31,00,000\n1,00,000\nNo appeal\nBy Assessee\nBy Assessee\n99,64,95,453\nBy Assessee\n74,74,00,000\nBy Assessee

DCIT CIR-1, RANCHI vs. CCL, RANCHI

ITA 176/RAN/2017[10-11]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

234A / 234B\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

ITA 167/RAN/2017[09-10]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

234A / 234B\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years

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

ITA 120/RAN/2024[2019-20]Status: DisposedITAT Ranchi05 Jan 2026AY 2019-20
Section 14ASection 234ASection 35E

234A / 234B\n39,21,891\n7,54,00,000\n21,99,00,000\n36,08,20,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3.\nThe first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land

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

ITA 74/RAN/2024[2020-21]Status: DisposedITAT Ranchi05 Jan 2026AY 2020-21
Section 14ASection 234ASection 35E

234A / 234B\n5,10,00,000\n65,48,51,116\n35,29,25,558\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes

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

ITA 32/RAN/2018[14-15]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

234A / 234B\n5,10,00,000\n65,48,51,116\n35,29,25,558\n99,64,95,453\n74,74,00,000\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal

DCIT CIR-1, RANCHI vs. CCL, RANCHI

ITA 173/RAN/2017[07-08]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

234A / 234B\n39,98,32,440\n24,09,000\n30,88,83,502\n12,00,000\n7,00,000\n5,

CCL,RANCHI vs. DCIT CIR01 , RANCHI

ITA 168/RAN/2017[10-11]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

234A / 234B\nTotal Rs.\nGrand total Disputes Rs.\n2,37,61,000\n2,40,00,000\n2,40,00,000\

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

ITA 174/RAN/2017[08-09]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

234A / 234B\n10,09,00,000\n21,99,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance

CCL,RANCHI vs. ACIT CIR-1, RANCHI

ITA 166/RAN/2017[08-09]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

234A / 234B\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344\n82,28,00,000\n58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3. The first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that the\nassessee in some years has paid and some years

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

ITA 37/RAN/2018[14-15]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

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 Fields Ltd.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2016-17\n191/RAN/2019\nBy Assessee