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]

31(1) can be set off against income under any head within the same year and unabsorbed depreciation is to be carried forward to subsequent year and in the subsequent, year it will be treated as current deprecation in addition to the subsequent year's depreciation. Post 1996 amendment treatment for A.Y. 1997-98 to A.Y. 2001-02 (i) First

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

31,00,000\n1,00,000\nAY 2017-18\n99,64,95,453\nAY 2018-19\n119/RAN/2024\nBy Assessee\n74,74,00,000\nAY 2019-20\n120/RAN/2024\nBy Assessee\nAY 2020-21\n74/RAN/2024\nBy Assessee\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR

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

Section 37(1) of the Income-tax Act, 1961 - Business expenditure\nAllowability of (Welfare expenses of employees)\nAssessee-\ncompany was engaged in business of coal mining It claimed\nexpenses incurred towards welfare of of its employees like canteen,\nhostels, etc. business expenditure Commissioner disallowed same\non ground that said expenditures had not been properly explained\nand that assessee

CCL,RANCHI vs. DCIT CIR-1, RANCHI

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

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

31 st. March 2008\nIGILITIES\nAccount\nAMOUNT\nASSETS\nAMOUNT\nAMOUNT\nSecurity Deposit with B.C.C.L.\n190,754.00\nMast balance Sheet\n448,831.00\nCheque in Hand\n6,609,508.00\nwoowe During The Year\nCash et Bank\n723,007.00\nB.0.1,CA A/C 170\n4,637.98\nSta\n53.00 1,171,891.00 B.0.1,SB A/c 16753\n1,818.18\nB.O.I. Bank

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

31,00,000\nAY 2017-18\n99,64,95,453\nAY 2018-19\n74,74,00,000\nLand & Crop Compensation\n1,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\n10\nDisallowance of Prior Period Expenses

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

31,00,000\n2\nLand & Crop Compensation\n1,00,000\n99,64,95,453\n74,74,00,000\n3\nCredit of Dividend Distribution Tax\n4\nRehabilitation fund Contribution Expenses\n5\nIICM Charges\n92,10,000\n6\nProvisions Toward NCWA VIII\n7\nMine Closure Expenses\n8\nCSR Expenses - Welfare\n9\nu/s 14A\n10\nDisallowance of Prior Period Expenses

CCL,RANCHI vs. ACIT CIR-1, RANCHI

31,00,000\n1,00,000\n99,64,95,453\n74,74,00,000\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior Period Expenses\n5,10,00,000\nPrior Period Expenses as per Note

DCIT CIR-1, RANCHI vs. CCL, RANCHI

31,00,000\n1,00,000\n99,64,95,453\n74,74,00,000\n92,10,000\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

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

31,00,000\n99,64,95,453\n74,74,00,000\nLand & Crop Compensation\n1,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior Period Expenses\n5,10,00,000\n65,48,51,116\nPrior Period Expenses

DCIT CIR-1, RANCHI vs. CCL, RANCHI

31,00,000\n1,00,000\nLand & Crop Compensation\n99,64,95,453\n74,74,00,000\n21,99,00,000\nCredit of Dividend Distribution Tax\nRehabilitation fund Contribution Expenses\nIICM Charges\n92,10,000\nProvisions Toward NCWA VIII\nMine Closure Expenses\nCSR Expenses - Welfare\nu/s 14A\nDisallowance of Prior Period Expenses\nPrior Period Expenses as per Note

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

31,00,000\n1,00,000\n3\nCredit of Dividend Distribution Tax\n4\nRehabilitation fund Contribution Expenses\n5\nIICM Charges\n92,10,000\n6\nProvisions Toward NCWA VIII\n7\nMine Closure Expenses\n8\nCSR Expenses - Welfare\n9\nu/s 14A\n10 Disallowance of Prior Period Expenses\n11 Prior Period Expenses as per Note 32 of\nAnnual Report\n12 Prior period

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

31 st. March 2008\nIGILITIES\nACCOUNT\nAMOUNT\nASSETS\nAMOUNT\nAMOUNT\nSecurity Deposit with B.C.C.L.\n190,754.00\nMast balance Sheet\n448,831.00\nCheque in Hand\n6,609,508.00\nwoowe During The Year\nCash et Bank\n723,007.00\n8.0.1,CA A/C 170\n4,637.98\nSta\n53.00 1,171,891.00 B.0.1,SB A/c 16753\n1,818.18\nB.O.I. Bank

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

31,42,55,288\n3.\nThe first issue is with regard to disallowance of unabsorbed\ndepreciation. It was fairly agreed by both the sides that the issue is squarely\ncovered by the coordinate bench of the Tribunal in assessee's own case\nfor the assessment year 2008-2009 in ITA No.298/Ran/2017, order dated\n31.03.2023, wherein in para 7, the coordinate

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

31,00,000\n1,00,000\nAY 2017-18\nNo appeal\nBy Assessee\nAY 2018-19\nBy Assessee\n99,64,95,453\nAY 2019-20\nAY 2020-21\nBy Assessee\n74,74,00,000\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

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

31,00,000\n1,00,000\nNo appeal\nBy Assessee\nBy Assessee\n99,64,95,453\nBy Assessee\n74,74,00,000\nBy Assessee\n21,99,00,000\n92,10,000\n5,10,00,000\n65,48,51,116\n35,29,25,558\n10,09,00,000\n36,08,20,000\n39,21,891\n7,54,00,000\nTotal

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

31 st. March 2009\nPREVIDUS Yr.\nCURRENT Yr.\nAMOUNT\nAMOUNT\nASSETS\nCHART內家用\nH. I. G. No.\nSARDAR PATEL NAGAR, DHA\n2202254 FAX 22.0334\nCURRENT Yr.\nAMOUNT\nCURRENT Yr.\nAMOUNT\nABILITIES\nACCOLAT\nLast Balance Sheet\n1,437,203,35\n100,000.00\nRefund From 1. Tax. Dept.\n125,388.00\nIncome During The Year\n2,047,295.00\nNet Profit

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI vs. CENTRAL COAL FIELDS LIMITED, RANCHI

In the result, appeal of the assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos.172,173,174,175,176,177,178 & 235/Ran/2017 (A.Y :2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay : 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (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 : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 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 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

depreciation and the issue has not been adjudicated by the AO or assessment has been done, the amortization shall be done and be calculated and where excess relief has been granted to the assessee, the same shall be withdrawn and where the short relief has been granted to the assessee, the appropriate relief shall be granted. With these directions these