CCL,RANCHI vs. DCIT CIR-1, RANCHI

172, 173, 174, 175, 176,177,178 & 235/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

DCIT CIR-1, RANCHI vs. CCL, RANCHI

172, 173, 174, 175, 176,177,178 & 235/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

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

172, 173, 174, 175, 176,177,178 & 235/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

172, 173, 174, 175, 176,177,178 & 235/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

CCL,RANCHI vs. ACIT CIR-1, RANCHI

172, 173, 174, 175, 176,177,178 & 235/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

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

172, 173, 174, 175, 176,177,178 & 235/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

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

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. AMAN ENTERPRISES,RANCHI vs. DCIT CIRCLE-1, RANCHI

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Aman Enterprises, D.C.I.T., 22, Park Street, Near Doranda College, Circle-1, Vs. Ranchi-834002 (Jharkhand) Ranchi. Pan No. Aaifa 9921 A Appellant/ Assessee Respondent/ Revenue

disallowances of expenses was made. 2. That subsequently proceeding U/s 148 was initiated vide notice dated 18/08/2017 i.e. beyond 4 years and an order U/s 147 rws 144 was passed on 26/11/2018. 3. That the legal issue which we intend to challenge is that this impugned proceedings has been initiated beyond a period of 4 years wherein an original assessment

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

172, 173, 174, 175, 176,177,178 & 235/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024

CCL,RANCHI vs. DCIT CIR01 , RANCHI

172, 173, 174, 175, 176,177,178 & 235/RAN/2017\n(Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14)\nआयकर अपील सं./ITA No.37/RAN/2018\n(AY: 2014-2015)\nआयकर अपील सं./ITA Nos.174 & 175/RAN/2019\n(AY:2015-16 & 2016-17)\nआयकर अपील सं./ITA Nos.47, 203, 204, 128/RAN/2024