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

8D came into effect only from the assessment\nyear 2015-2016. It was the submission that before A.Y.2015-2016, there\nwas no disallowance u/s.14A of the Act that could be made. It was the\nsubmission that the disallowance as made by the AO and as confirmed by\nthe Id. CIT(A) is liable to be deleted.\n32. In reply

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

sections": [ "32(2)", "14A", "Rule 8D(2)(ii)", "Rule 8D(2)(iii)", "40(a)(ia)", "10(34)" ], "issues": "Disallowance of unabsorbed

TIMKEN INDIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, appeal of the assessee stands partly allowed

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

disallowance u/s.14A r.w. Rule 8D of the Act, both under the normal provisions of the Act as well as in respect of book profit computed under section

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

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

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

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

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 14A of the Act r.w. Rule 8D of the Rules were applicable on the assessee and after giving a show cause computed the disallowance

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

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

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 14A of the Act r.w. Rule 8D of the Rules were applicable on the assessee and after giving a show cause computed the disallowance

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

In the result, both appeals of revenue and the cross objections of the assessee are dismissed and appeals of assessee in ITA No

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement : 06/01/2026 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011-

Section 14A of the Act r.w. Rule 8D of the Rules were applicable on the assessee and after giving a show cause computed the disallowance

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

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

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

8D came into effect only from the assessment\nyear 2015-2016. It was the submission that before A.Y.2015-2016, there\nwas no disallowance u/s.14A of the Act that could be made. It was the\nsubmission that the disallowance as made by the AO and as confirmed by\nthe Id. CIT(A) is liable to be deleted.\n32.\nIn reply

CCL,RANCHI vs. DCIT CIR-1, RANCHI

8D came into effect only from the assessment\nyear 2015-2016. It was the submission that before A.Y.2015-2016, there\nwas no disallowance u/s.14A of the Act that could be made. It was the\nsubmission that the disallowance as made by the AO and as confirmed by\nthe Id. CIT(A) is liable to be deleted.\n32. In reply

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

8D came into effect only from the assessment\nyear 2015-2016. It was the submission that before A.Y.2015-2016, there\nwas no disallowance u/s.14A of the Act that could be made. It was the\nsubmission that the disallowance as made by the AO and as confirmed by\nthe Id. CIT(A) is liable to be deleted.\n32. In reply

DCIT CIR-1, RANCHI vs. CCL, RANCHI

8D came into effect only from the assessment\nyear 2015-2016. It was the submission that before A.Y.2015-2016, there\nwas no disallowance u/s.14A of the Act that could be made. It was the\nsubmission that the disallowance as made by the AO and as confirmed by\nthe Id. CIT(A) is liable to be deleted.\n32. In reply

DCIT CIR-1, RANCHI vs. CCL, RANCHI

8D came into effect only from the assessment\nyear 2015-2016. It was the submission that before A.Y.2015-2016, there\nwas no disallowance u/s.14A of the Act that could be made. It was the\nsubmission that the disallowance as made by the AO and as confirmed by\nthe Id. CIT(A) is liable to be deleted.\n32. In reply

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

8D came into effect only from the assessment\nyear 2015-2016. It was the submission that before A.Y.2015-2016, there\nwas no disallowance u/s.14A of the Act that could be made. It was the\nsubmission that the disallowance as made by the AO and as confirmed by\nthe Id. CIT(A) is liable to be deleted.\n32. In reply

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

8D came into effect only from the assessment\nyear 2015-2016. It was the submission that before A.Y.2015-2016, there\nwas no disallowance u/s.14A of the Act that could be made. It was the\nsubmission that the disallowance as made by the AO and as confirmed by\nthe Id. CIT(A) is liable to be deleted.\n32. In reply

CCL,RANCHI vs. ACIT CIR-1, RANCHI

8D came into effect only from the assessment\nyear 2015-2016. It was the submission that before A.Y.2015-2016, there\nwas no disallowance u/s.14A of the Act that could be made. It was the\nsubmission that the disallowance as made by the AO and as confirmed by\nthe Id. CIT(A) is liable to be deleted.\n32. In reply

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANCHI, RANCHI vs. CENTRAL COAL FIELDS LIMITED, 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 Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :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 (A.Y :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 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.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 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

8D came into effect only from the assessment year 2015-2016. It was the submission that before A.Y.2015-2016, there was no disallowance u/s.14A of the Act that could be made. It was the submission that the disallowance as made by the AO and as confirmed by the ld. CIT(A) is liable to be deleted. 32. In reply

CCL,RANCHI vs. ADDITIONAL CIT RG-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 Nos.164,165,166,167,168,169,170&266/Ran/2017 (A.Y :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 (A.Y :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 स्थायी लेखा सं./Pan No. : Aaacc 7476 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee By : Shri M.K.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 आदेश / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 12.04.2017, 26.04.2017, 25.04.2027, 28.04.2017, 08.11.2017

8D came into effect only from the assessment year 2015-2016. It was the submission that before A.Y.2015-2016, there was no disallowance u/s.14A of the Act that could be made. It was the submission that the disallowance as made by the AO and as confirmed by the ld. CIT(A) is liable to be deleted. 32. In reply