ACIT CIRCLE-1, DHANBAD vs. M/S. BHARAT COKING COAL LIMITED, DHANBAD

In the result, this appeal of revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 37(1) and deleting the disallowance of ₹ 20,36,75,000/- claimed as demurrage charges u/s 37(1) of the IT Act, 1961. (iii) That

MECON LTD ,RANCHI vs. DCIT CIR-2 , RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

disallowance of such expenses incurred by the assessee prior to AY 2015-16. The amendment in section 37(1) of the Act is not a retrospective

MECON LIMITED,RANCHI vs. ACIT CIRCLE-2 , RANCHI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

disallowance of such expenses incurred by the assessee prior to AY 2015-16. The amendment in section 37(1) of the Act is not a retrospective

DY. COMMISSIONER OF INCOME TAX, JAMSHEDPUR vs. URANIUM CORPORATION OF INDIA LIMITED, JAMSHEDPUR

In the result, this appeal of the revenue is dismissed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.C.I.T., Uranium Corporation Of India Jamshedpur. Limited, Vs. Turamardie Mines, Sundar Nagar, East Singhbhum-832107 (Jharkhand) Pan No. Aaacu 2207 N Appellant/ Assessee Respondent/ Revenue

disallowed even there was no specific provision like Section 37 to disallow it. However, the Hon'ble ITAT allowed it on the ground

SRI SAURABH TIWARY,JAMSHEDPUR vs. ACIT CIR-3 , JAMSHEDPUR

Appeal is partly allowed in above terms

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2013-14 बनाम Sauravh Tiwary Acit, Circle-3, Jamshedpur / Banglow No.9999/287, Vijaya V/S. Garden, 5Th Phase, Baridih, Jamshedpur-831017. Pan No.Agfpt6115J अपीलाथ" /Appellant ""यथ" /Respondent ..

37(1) of the Act has not been properly examined by the AO. He however went on to uphold the disallowance by applying the provisions of Sec.40(a)(ii) of the Act. The provisions of Sec.40(a)(ii) of the Act reads thus: “Amounts not deductible. Notwithstanding anything to the contrary in sections

DEVPRABHA CONSTRUCTION PRIVATE LTD.,,DHANBAD vs. PCIT, DHANBAD

In the result, this appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Devprabha Construction Private Ltd., P.C.I.T., Dev Villa, Behind Radha Swamy Arcade, Dhanbad, Vs. Saraidhela, Dhanbad-828127. Aayakar Bhawan, Luby Pan No. Aaecb 2652 A Circular Road, Dhanbad-826001 (Jharkhand) Appellant/ Assessee Respondent/ Revenue

disallowed under Section 37 read with section 40A(2b) of the Act on estimate basis being 20% of the expenditure

M/S. CENTRAL COAL FIELDS LTD.,,RANCHI vs. ACIT/DCIT CIRCLE-1, RANCHI

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos. 164,165,166,167,168,169,170&266/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita Nos.32/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.190 & 191/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.119, 120, 74/Ran/2024 (Ay: 2018-19, 2019-20 & 2020-21) M/S Central Coalfields Limited, Vs. Addl.Cit, Range-1, Ranchi Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 स्थायी लेखा सं./Pan No. : Aaacc 7476 R & आयकर अपील सं./Ita Nos. 172, 173, 174, 175, 176,177,178 & 235/Ran/2017 (Α.Υ:2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14) आयकर अपील सं./Ita No.37/Ran/2018 (Ay: 2014-2015) आयकर अपील सं./Ita Nos.174 & 175/Ran/2019 (Ay:2015-16 & 2016-17) आयकर अपील सं./Ita Nos.47, 203, 204, 128/Ran/2024 (Ay: 2017-2018, 2018-19, 2019-20 & 2020-21) Addl.Cit, Range-1, Ranchi Vs. M/S Central Coalfields Limited, Darbhanga House, Office Of Gm Finance-A, Opp. Governor House Ranchi-834001 (अपीलार्थी /Appellant) स्थायी लेखा सं./Pan No. : Aaacc 7476 R (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.Κ.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 05/01/2026 घोषणा की तारीख/Date Of Pronouncement : 05/01/2026 Per Bench : आदेश / Order These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017, 30.01.2019, 21.12.2023, 19.02.2024, 20.02.2024 & 30.01.2024 For The

Section 37(1) of the Income-tax Act, 1961 - Business expenditure Allowability of (Welfare expenses of employees) Assessee- company was engaged in business of coal mining It claimed expenses incurred towards welfare of of its employees like canteen, hostels, etc. business expenditure Commissioner disallowed

K M MEMORIAL HOSPITAL & RESERCH CENTRE (P) LTD,BOKARO vs. ACIT, CIRCLE-1,, HAZARIBAG

In the result, this ground of appeal of assessee is partly allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

37,09,380/-. The case was selected for scrutiny and the assessment was made by the Assessing Officer on 22/07/2015 under Section 143(3) of the Income Tax Act, 1961 (in short, the Act) assessing the total income at ₹ 69,96,030/-. In the mean time, the ld. Pr.CIT, Hazaribag passed the order under Section 263 of the Act vide

THE HAZARIBAGH CENTRAL CO-OPERATIVE BANK LTD,HAZARIBAG vs. ACIT, HAZARIBAG

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

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

37,16,741/- as the same amounts to double addition. 4. In reply, ld CIT DR submitted the decision of the Hon’ble Bombay High Court in the case of Trustee of Tulsidar Gopaji Charitable and Chaleshwar Temple Trust (supra) was in relation to the provisions of section

M/S. U C I L ,JADUGODA vs. ACIT, CIRCLE-3, JAMSHEDPUR

In the result, the appeal of the revenue is dismissed

Bench: Shri Sonjoy Sarma, Hon’Ble & Shri Girish Agrawal, Hon’Bleita Nos.384 & 385/Ran/2018 Assessment Year: 2013-14 & 2014-15 M/S. Uranium Corporation Of Acit, Circle -(3), India Ltd. Jamshedpur Vs Jadugoda Mines, Jadugoda, East Singhbhum-832102, Jharkhand. Pan: Aaacu 2207 N (Appellant) (Respondent) Present For: Appellant By : Shri P.K. Barman With Arijit Bhattacherjee, Ar Respondent By : Smt. Rinku Singh, Cit, Dr Date Of Hearing : 03.05.2023 Date Of Pronouncement : 11.05.2023 O R D E R Per Sonjoy Sarma, Jm: The Captioned Appeals Are Filed By The Assessee Are Directed Against The Order Of Ld. Cit(A), Jamshedpur Vide Order Dated 07.10.2016 & 12.09.2017 Respectively For The A.Y. 2013-14 & 2014-15. The Assessee Has Raised Following Grounds Of Appeal For Each Of The Assessment Year Under Consideration: A.Y. 2013-14 “I. For That The Learned Lower Authorities Are Not Justified In Disallowing Rs. 2,23,90,022/- Under The Head Corporate Social Responsibility U/S 37(1) Of The Income-Tax Act, 1961 As The Same Was Altogether In The Past Allowed By The Income Tax Department/Hon’Ble Itat & Consequently The Addition Of Rs. 2,23,90,022/- Is Liable To Be Deleted In To-To.”

37,03,000/- is liable to be deleted in to-to.” ii. For that the appellant craves leave to add, alter, amend, modify, substitute, delete and/or rescind all or any of the grounds of appeal on or before the final hearing, if necessity so arises.” 2. Brief facts of the case are that the assessee is a company and engaged

U C I L,JADUGODA vs. ACIT, CIRCLE-3, JAMSHEDPUR

In the result, the appeal of the revenue is dismissed

Bench: Shri Sonjoy Sarma, Hon’Ble & Shri Girish Agrawal, Hon’Bleita Nos.384 & 385/Ran/2018 Assessment Year: 2013-14 & 2014-15 M/S. Uranium Corporation Of Acit, Circle -(3), India Ltd. Jamshedpur Vs Jadugoda Mines, Jadugoda, East Singhbhum-832102, Jharkhand. Pan: Aaacu 2207 N (Appellant) (Respondent) Present For: Appellant By : Shri P.K. Barman With Arijit Bhattacherjee, Ar Respondent By : Smt. Rinku Singh, Cit, Dr Date Of Hearing : 03.05.2023 Date Of Pronouncement : 11.05.2023 O R D E R Per Sonjoy Sarma, Jm: The Captioned Appeals Are Filed By The Assessee Are Directed Against The Order Of Ld. Cit(A), Jamshedpur Vide Order Dated 07.10.2016 & 12.09.2017 Respectively For The A.Y. 2013-14 & 2014-15. The Assessee Has Raised Following Grounds Of Appeal For Each Of The Assessment Year Under Consideration: A.Y. 2013-14 “I. For That The Learned Lower Authorities Are Not Justified In Disallowing Rs. 2,23,90,022/- Under The Head Corporate Social Responsibility U/S 37(1) Of The Income-Tax Act, 1961 As The Same Was Altogether In The Past Allowed By The Income Tax Department/Hon’Ble Itat & Consequently The Addition Of Rs. 2,23,90,022/- Is Liable To Be Deleted In To-To.”

37,03,000/- is liable to be deleted in to-to.” ii. For that the appellant craves leave to add, alter, amend, modify, substitute, delete and/or rescind all or any of the grounds of appeal on or before the final hearing, if necessity so arises.” 2. Brief facts of the case are that the assessee is a company and engaged

M/S. HIMACHAL CONSTRUCTION CO. PVT. LTD.,,JAMSHEDPUR vs. ITO, WARD- 1(5),, JAMSHEDPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

section 37(i) of the income tax act 1961. But , the Ld. A.O. has disallowed it stating that it is an expenditure

M/S EXPRESS CONFECTIONERS PVT LTD ,RANCHI vs. DCIT CIRCLE-1 , RANCHI

In the result, appeal of the assessee is dismissed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.73/Ran/2018 (नििाारण वषा / Assessment Year :2013-2014) M/S Express Confectioners Pvt. Vs. Dcit, Circle-1, Ranchi Ltd., C/O Sri Vinay Kumar Jalan, M/S O.P.Jalan & Associates Consultants Llp, 48 Cart Sarai Road, Upper Bazaar, Ranchi, Jharkhand, Pin-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaace 4056 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri Vinay Jalan & Rajiv Ranjan, Adv राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 21/05/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), Ranchi, Jharkhand, Dated 09.02.2018 Passed In First Appeal No.Cit(A), Ranchi/10066/2016-17 For The Assessment Year 2013-2014. 2. The Assessee Has Raised The Following Grounds Of Appeal :- 1. For That, The Ld. Cit(A) Under The Facts & Circumstances Of The Case Erred In Confirming The Disallowance Made By The Ld. Assessing Officer Amounting To Rs. 27,422/- Under The Head 'Club Subscription Expenses', Without Appreciating The Fact That The Said Expense Was Incurred In 'Order To Entertain The Guests At A Comparatively Cheaper Rate. 2. For That, The Ld. Cit(A) Under The Facts & Circumstances Of The Case Erred In Confirming The Disallowance Made By The Ld. Assessing Officer Amounting To Rs.2,30,355/- On Account Of 'Loss On Sale Of Fixed Assets'.

disallowances made by the Assessing Officer after observing as under :- “[6.2] I have considered the submissions of the appellant and have perused the assessment order. The finding of fact is that no evidence has been produced to suggest that such expenses were incurred wholly and exclusively for the purpose of business. The law regarding claim of expenses is clear

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

disallowance in this regard. Reliance in this regard is placed on the case of Lubi Submersible Ltd., in ITA No. 1179/Ahd/2007 for A.Y.2004-2005 dated 26-2-2010 wherein the Hon’ble Tribunal had allowed similar claim by holding that the ISO 9000 expenses allowable as business expenditure under Section 37

ACIT, RANCHI vs. M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

disallowance in this regard. Reliance in this regard is placed on the case of Lubi Submersible Ltd., in ITA No. 1179/Ahd/2007 for A.Y.2004-2005 dated 26-2-2010 wherein the Hon’ble Tribunal had allowed similar claim by holding that the ISO 9000 expenses allowable as business expenditure under Section 37

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

disallowance in this regard. Reliance in this regard is placed on the case of Lubi Submersible Ltd., in ITA No. 1179/Ahd/2007 for A.Y.2004-2005 dated 26-2-2010 wherein the Hon’ble Tribunal had allowed similar claim by holding that the ISO 9000 expenses allowable as business expenditure under Section 37

M/S ADITYA BIRLA CHEMICALS INDIA LTD.,PALAMAU vs. ACIT, RANCHI

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

disallowance in this regard. Reliance in this regard is placed on the case of Lubi Submersible Ltd., in ITA No. 1179/Ahd/2007 for A.Y.2004-2005 dated 26-2-2010 wherein the Hon’ble Tribunal had allowed similar claim by holding that the ISO 9000 expenses allowable as business expenditure under Section 37

ACIT, RANCHI vs. M/S M/S ADITYA BIRLA CHEMICALS INDIA LTD., PALAMAU

In the result, Assessee`s appeals are allowed and Revenue`s appeals are dismissed and cross objections filed by the assessee are allowed to the extent indicated above

Bench: Shri S.S.Godara, Jm & Dr. A. L. Saini, Am I.T.A Nos. 125 To 127/Ran/2015 Assessment Years: 2008-09 To 2010-11 M/S. Aditya Birla Chemicals India Vs. Acit, Circle – 1, Ltd. (Formerly Known As Bihar Ranchi Caustic & Chemicals Ltd.) Rehla, Palamau – 822124. Pan/Gir No. : Aaacb 7747 A (Appellant) .. (Respondent)

disallowance in this regard. Reliance in this regard is placed on the case of Lubi Submersible Ltd., in ITA No. 1179/Ahd/2007 for A.Y.2004-2005 dated 26-2-2010 wherein the Hon’ble Tribunal had allowed similar claim by holding that the ISO 9000 expenses allowable as business expenditure under Section 37