DCIT CENTRAL CIRCLE, JAMSHEDPUR vs. MAHENDRA GOPE,, JAMSHEDPUR

In the result, appeal of the revenue in ITA No

10% disallowance. In another appeal, the AO made disallowances on sundry creditors and unsecured loans, which the CIT(A) deleted.", "held": "For the first appeal, the Tribunal restored the issue to the AO for readjudication due to the assessee's current ability to prove expenses. For the second appeal, the Tribunal restored the issue to the AO for re-adjudication

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]

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 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

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]

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 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

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

22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α.\nNo.\nAY 2016-17\nAY 2017-18\nAY 2018-19\nAY 2019-20\nAY 2020-21\nBy Assessee\nNo appeal\nBy Assessee\nBy Assessee\nBy Assessee\nLease Rent/ Depreciation Forest Land\n191/RAN/2019\nBy Assessee

TATA CUMMINS PRIVATE LIMITED,PUNE vs. THE DCIT CIRCLE-1-JAMSHEDPUR AND THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NFAC, DELHI, JAMSHEDPUR

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

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue

22 (Income from house property), 28 (Profits and gains of business), 45 (Capital gain) and 56 (Income from other Sources). Even Income arising from International Transaction between A.E. must satisfy the test of Income under the Act and must find its home in one of the above heads i.e. charging provisions..... iv. Dana Corporation [2010] 186 Taxman

JUSCO EDUCATION MISSION FOUNDATION ,JAMSHEDPUR vs. DCIT EXEMPTION CIRCLE , RANCHI

In the result, this appeal of assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

10(23C)(iiiad) and (vi) has to be decided as under: "(1) Where an educational institution carries on the activity of education primarily for educating Persons, the fact that it makes a surplus does not lead to the conclusion that it ceases to exist solely for educational purposes and becomes an institution for the purpose of making a profit

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

10(34) of the Act. Ld. AO on perusal\nof the profit and loss accounts and books of accounts came to the\nconclusion that provisions of Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising

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 Sahayd.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 M/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

Disallowance u/s 14A ₹ 1,64,80,500/- (ii) Prior period expenses ₹ 91,73,000/- (iii) Land & Crop Compensation ₹ 26,65,86,000/- (iv) Sports grant and grants of school ₹ 6,74,95,000/- (v) Community development and environmental ₹ 10,22,13,000/- expenses (vi) Mines development expenses ₹ 13,53,43,000/- (vii) CMPDIL Expenses ₹ 19,13,85,000/- (viii) IICM

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 Sahayd.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 M/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

Disallowance u/s 14A ₹ 1,64,80,500/- (ii) Prior period expenses ₹ 91,73,000/- (iii) Land & Crop Compensation ₹ 26,65,86,000/- (iv) Sports grant and grants of school ₹ 6,74,95,000/- (v) Community development and environmental ₹ 10,22,13,000/- expenses (vi) Mines development expenses ₹ 13,53,43,000/- (vii) CMPDIL Expenses ₹ 19,13,85,000/- (viii) IICM

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

22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\n3\nM/s Central Coal Fields Ltd.\nSI.\nHead\nΙ.Τ.Α. No.\nAY 2016-17\n191/RAN/2019\nBy Assessee\nAY 2017-18\nNo appeal\nBy Assessee\nAY 2018-19\nBy Assessee\nAY 2019-20\n119/RAN/2024\nBy Assessee\nAY 2020-21\n120/RAN/2024\nBy Assessee\n74/RAN/2024\nBy Assessee

CCL,RANCHI vs. DCIT CIR-1, RANCHI

22,792\nGrand total Disputes Rs.\nM/s CENTRAL COALFIELDS Ltd.\nAssessee's Appeals-disputed Additions\nSI.\nHead\nΙ.Τ.Α. No.\nLease Rent/ Depreciation Forest Land\n1\n2\nLand & Crop Compensation\nCredit of Dividend Distribution Tax\n3\nRehabilitation fund Contribution Expenses\n4\nIICM Charges\n5\n6\nProvisions Toward NCWA VIII\nMine Closure Expenses\n7\n8\nCSR Expenses - Welfare\n9\nu/s

M/S USHA MARTIN LTD,KOLKATA vs. ACIT CIR-3, RANCHI

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

Bench: BEFORES/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY (Accountant Member)

disallowance as made by the AO is deleted in its entirety. Consequently, additional grounds No.1.4 and 1.5 of the assessee stand allowed. 8. Coming to additional Ground No.1.6, same is against interest under section 244A of the Act. No arguments have been placed. Ground No.1.7 is against interest under section 234 B and 234D, theseare consequential in nature. Consequently, additional

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

10(34) of the Act. Ld. AO on perusal\nof the profit and loss accounts and books of accounts came to the\nconclusion that provisions of Section 14A of the Act r.w. Rule 8D of\nthe Rules were applicable on the assessee and after giving a show\ncause computed the disallowance at Rs. 27,19,753/- comprising

EXMAM SECURITY SERVICES PVT. LTD., JAMSHEDPUR,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU, BENGALURU

In the result, ITA No. 49/RAN/2021 is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

disallowance of Rs.2,22,76,010/- on account of late deposit of employees contribution towards ESIC/EPF. Considering our finding in A.Y. 2018-19, this addition is deleted. 7. Apart from the above, there is more ground raised by the assessee. In these grounds, the assessee has pleaded that service tax amounting to Rs.14,08,529/- relating to the assessment year

EXMABN SECURITY SERVICES PVT.LTD.,JAMSHEDPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU, JAMSHEDPUR

In the result, ITA No. 49/RAN/2021 is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

disallowance of Rs.2,22,76,010/- on account of late deposit of employees contribution towards ESIC/EPF. Considering our finding in A.Y. 2018-19, this addition is deleted. 7. Apart from the above, there is more ground raised by the assessee. In these grounds, the assessee has pleaded that service tax amounting to Rs.14,08,529/- relating to the assessment year

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

In the result, appeal of the assessee is allowed

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

Disallowance u/s 14A ₹ 2,12,51,000/- (ii) Prior period expenses ₹ 2,21,98,000/- (iii) Land & Crop Compensation ₹ 2,80,62,000/- (iv) Sports grant and grants of school ₹ 4,73,83,000/- (v) Community development and environmental ₹ 8,73,15,000/- expenses (vi) Mines development expenses ₹ 1,63,23,000/- (vii) CMPDIL Expenses ₹ 18,36,39,000/- (viii

M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JCIT TDS, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

disallowance u/s 40(a)(ia). At that time there was no intention of the department to start proceeding u/s 201 or u/s 271C. This also shows the bonafide and reasonable action on the part of the assessee. e) That whatsoever, later on after filing of the return for AY 2014-15, adding back the aforesaid provision of interest, as cessation

M/S. BHARAT COKING COAL LIMITED,,DHANBAD vs. JCIT, TDS CIRCLE,, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

disallowance u/s 40(a)(ia). At that time there was no intention of the department to start proceeding u/s 201 or u/s 271C. This also shows the bonafide and reasonable action on the part of the assessee. e) That whatsoever, later on after filing of the return for AY 2014-15, adding back the aforesaid provision of interest, as cessation

M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JT. CIT, TDS,, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

disallowance u/s 40(a)(ia). At that time there was no intention of the department to start proceeding u/s 201 or u/s 271C. This also shows the bonafide and reasonable action on the part of the assessee. e) That whatsoever, later on after filing of the return for AY 2014-15, adding back the aforesaid provision of interest, as cessation