M/S. HIMACHAL CONSTRUCTION CO. PVT. LTD,JAMSHEDPUR vs. ITO, WARD NO.1(5), JAMSHEDPUR

In the result, the appeal filed by the assessee is dismissed

Bench: Dr. Manish Borad & Sonjoy Sarma

disallowance and estimated the profit arbitrarily @ 8% of the gross receipts. Under these circumstances I tend to agree with the submission of the appellant and therefore by squarely relying on the decisions cited by the appellant (supra), the AO is directed to compute profit @ 8% of Gross receipts after allowing depreciation. In other words the net addition sustained is Rs.26

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

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

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

disallowed by the Assessing Officer stands deleted. 16 Tata Cummins Vs DCIT 6. Grounds No. 5, 6 and 7 of the appeal are consequential in nature in regard to levy of interest under Section 234A, 234B

DCIT CIR-1, RANCHI vs. CCL, RANCHI

disallowing repair expenses due to lack of breakup. The Tribunal also considered issues related to tax-free bonds, prior period expenses, community development expenses, and CSR expenses.", "result": "Partly Allowed", "sections": [ "Sec 37(1)", "Sec 14A", "Sec 35E", "Sec 234A", "Sec 234B

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

234B should have been charged on returned income. 7. For the assessee begs leave to add, alter and withdraw any grounds of appeal during the course of hearing thereof or prior thereto." 2. The facts of the case, in brief, are that the appellant is a society engaged in running of educational institution. The assessee is registered under Section 12A/12AA

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

sections": [ "Sec. 37(1)", "Sec. 14A", "Sec. 35E", "Sec. 234A", "Sec. 234B" ], "issues": "The primary issues revolved around the allowability of various expenses claimed by the assessee, including lease rent, compensation, R&D, and others, and whether they were revenue or capital in nature. Disallowances

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

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\nAY 2017-18\nNo appeal

DCIT CIR-1, RANCHI vs. CCL, RANCHI

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

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

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 of Lease

CCL,RANCHI vs. ACIT CIR-1, RANCHI

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 been

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

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 ,RANCHI vs. DCIT CIR-1 , RANCHI

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

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 expenses

CCL,RANCHI vs. DCIT CIR01 , RANCHI

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

M/S JHARKHAND STATE FOREST DEVELOPMENT CORPORATION LTD., ,RANCHI vs. DCIT,CIRCLE-1, 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 No.200/Ran/2018 (निि ारण वर्ा / Assessment Year :2014-2015) Dcit, Circle-1, Ranchi Vs. M/S Jharkhand State Forest Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H & Cross Objection.04/Ran/2019 (निि ारण वर्ा / Assessment Year :2014-2015) (Arising Out Of Ita No.200/Ran/2018) M/S Jharkhand State Forest Vs. Dcit, Circle-1, Ranchi Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H & आयकर अपील सं./Ita No.221/Ran/2018 (निि ारण वर्ा / Assessment Year :2014-2015) M/S Jharkhand State Forest Vs. Dcit, Circle-1, Ranchi Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri J.P.Sharma, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench :

234B is to be charged on returned income and not on assessed income following the decision of Hon’ble Jharkhand High Court. 8. For that other grounds in details will be argued at the time of hearing. 3. Ld.AR has also filed his written submissions on the issues as follows:- M/s Jharkhand State Forest Development Corporation Ltd. (PAN "AABCJ1402H

DCIT,CIRCLE-1,, RANCHI vs. M/S JHARKHAND STATE FOREST DEVELOPMENT CORPORATION LTD.,, 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 No.200/Ran/2018 (निि ारण वर्ा / Assessment Year :2014-2015) Dcit, Circle-1, Ranchi Vs. M/S Jharkhand State Forest Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H & Cross Objection.04/Ran/2019 (निि ारण वर्ा / Assessment Year :2014-2015) (Arising Out Of Ita No.200/Ran/2018) M/S Jharkhand State Forest Vs. Dcit, Circle-1, Ranchi Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H & आयकर अपील सं./Ita No.221/Ran/2018 (निि ारण वर्ा / Assessment Year :2014-2015) M/S Jharkhand State Forest Vs. Dcit, Circle-1, Ranchi Development Corporation Ltd. H/O Bms Electricals, Near Hinoo Bridge, Hinoo, Ranchi, Jharkhand-834002 स्थायी लेखा सं./Pan No. : Aabcj 1402 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri J.P.Sharma, Advocate राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/10/2025 घोषणा की तारीख/Date Of Pronouncement : 08/10/2025 आदेश / O R D E R Per Bench :

234B is to be charged on returned income and not on assessed income following the decision of Hon’ble Jharkhand High Court. 8. For that other grounds in details will be argued at the time of hearing. 3. Ld.AR has also filed his written submissions on the issues as follows:- M/s Jharkhand State Forest Development Corporation Ltd. (PAN "AABCJ1402H