In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaym/S Central Coalfields Ltd., D.C.I.T., Darbhanga House, Kutchery Road, Circle-1, Vs. Ranchi-834001 (Jharkhand) Ranchi. Pan No. Aaacc 7476 R Appellant/ Assessee Respondent/ Revenue D.C.I.T., Central Coalfield Ltd., Circle-1, 4Th Floor, Central Revenue Building Vs. Ranchi. Annexee, 5A, Main Road, Ranchi-834001 (Jharkhand) Pan No. Aaacc 7476 R Appellant/ Revenue Respondent/ Assessee
57,00,000/- M/s CCL Vs DCIT & 1 Anr. Sports Recreation (iv) Environmental Expenditure ₹ 3,97,00,000/- (v) Mines Closure Expenses ₹ 1,00,35,00,000/- (vi) CMPDIL expenses ₹ 49,38,00,000/- (vii) IICM Expenses ₹ 2,40,00,000/- (viii) CSR Expenses ₹ 13,66,00,000/- Total Additions/Disallowances ₹ 1,87,87,00,000/- The penalty proceedings under Section