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13 results for “disallowance”+ Section 35Eclear

Sorted by relevance

Mumbai16Delhi14Kolkata14Ranchi13Jaipur11Chennai10Bangalore8Lucknow4Ahmedabad4SC3Indore3Cochin1Calcutta1

Key Topics

Section 35E28Section 234A28Section 14A27Depreciation13Disallowance13Addition to Income13

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", "Section 234A", "Section 234B"], "issues": "Disallowance of Lease Rent/Depreciation expenses, Land and Crop Compensation, Dividend Distribution Tax, Prior Period

CCL,RANCHI vs. DCIT CIR-1, RANCHI

ITA 165/RAN/2017[07-08]Status: DisposedITAT Ranchi05 Jan 2026
Section 14ASection 234ASection 35E

disallowance under Section 14A. Several issues were decided in favor of the assessee based on principles of consistency, established legal precedents, and the nature of expenditure being revenue in nature.", "result": "Partly Allowed/Dismissed/Allowed", "sections": ["Section 37(1)", "Section 14A", "Section 35E

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

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

35E of the Act", "Section 234A/234B of the Act" ], "issues": "The appeals dealt with multiple disallowances and claims, including lease

DCIT CIR-1, RANCHI vs. CCL, RANCHI

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

disallowance u/s.14A, repair expenses, stripping activity adjustment, R&D expenses, prospecting expenses u/s.35E, and interest u/s.234A/234B.", "result": "The appeals were partly allowed for statistical purposes, partly allowed, and allowed in above terms.", "sections": [ "Section 37(1) of the Income-tax Act, 1961", "Section 14A of the Act", "Section 35E

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

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

Disallowances related to prior period expenses were generally allowed. Issues concerning IICM charges, mines closure expenses, and NCWA provisions were also decided in favor of the assessee based on consistency and accounting principles.", "result": "Partly Allowed", "sections": [ "Section 37(1) of the Income-tax Act, 1961", "Section 14A of the Act", "Section 35E

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

DCIT CIR-1, RANCHI vs. CCL, RANCHI

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

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

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

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

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

CCL,RANCHI vs. DCIT CIR01 , RANCHI

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

disallowances. The\nrevenue has not been able point out any error in the findings of the\nLd.CIT(A) and it is also noticed that the AO has also not controverted the\nissues before the Ld.CIT(A) and he has not provided the remand report on\nthe issue. This being so, no interference in the order of the Id.CIT

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

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

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

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