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13 results for “depreciation”+ Section 35Eclear

Sorted by relevance

Mumbai14Ranchi13Jaipur11Chennai10Bangalore9Kolkata4Ahmedabad4Delhi4SC1Cochin1Hyderabad1

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

35E\n17 Int. u/s 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

35E\n17 Int. u/s 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

DCIT CIR-1, RANCHI vs. CCL, RANCHI

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

35E\nInt. u/s 234A/234B\n68,31,00,000\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

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

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

35E\n39,21,891\n7,54,00,000\n17\nInt. u/s 234A/234B\nTotal Rs.\n1,75,11,86,674\n1,10,13,17,344 82,28,00,000 58,07,20,000\nGrand total Disputes Rs.\n13,13,47,37,752\n3.\nThe first issue is with regard to disallowance of Lease\nRent/Depreciation Forest Land expenses. It was submitted that

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

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

35E\n17\nInt. u/s 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

CCL,RANCHI vs. DCIT CIR01 , RANCHI

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

depreciable asset. It was further submission that the Ld. AR on the behalf\nof the assessee that during some of the year the revenue has not made\nany disallowance on this issue of lease rental. Therefore, even if\namortisation is granted, it could lead to computation problems.\n5.\nWe have considered the submissions of the both the sides.\nAdmittedly

DCIT CIR-1, RANCHI vs. CCL, RANCHI

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

35E\nInt. u/s 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

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

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

35E\nInt. u/s 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

CCL ,RANCHI vs. DCIT CIR-1 , RANCHI

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

35E\nInt. u/s 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

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

35E\n17\nInt. u/s 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

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

35E\nInt. u/s 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

35E\n17 Int. u/s 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

CCL,RANCHI vs. ACIT CIR-1, RANCHI

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

35E\nInt. u/s 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