DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELD LTD, RANCHI
In the result, appeal of the assessee is allowed and the appeal of the revenue is dismissed
ITA 206/RAN/2024[2009-10]Status: DisposedITAT Ranchi20 Feb 2026AY 2009-10
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayd.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 M/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
Section 271Section 271(1)(c)Section 274Section 40
91,73,000/-
(iii)
Land & Crop Compensation
₹ 26,65,86,000/-
(iv)
Sports grant and grants of school
₹ 6,74,95,000/-
(v)
Community development and environmental
₹ 10,22,13,000/- expenses
(vi)
Mines development expenses
₹ 13,53,43,000/-
(vii)
CMPDIL Expenses
₹ 19,13,85,000/-
(viii)
IICM charges
₹ 2,16,22,000/-
(ix)
Provisions for Executive Salary revision