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 at Rs. 27,19,753/- comprising of\nRs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule\n8D(2)(iii) of the Rules

CCL,RANCHI vs. DCIT CIR-1, RANCHI

Section 14A of the\nAct was in existence and the some disallowances were called for. It was\nsubmitted that the disallowance should be proportionate to the investment\nmade.\n33. In rejoinder, Id. AR submitted that the bonds were on account of\nsecuritization of the debts. It was the submission that in the earlier years\nthe Id.CIT(A) has held

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 at Rs. 27,19,753/- comprising of\nRs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule\n8D(2)(iii) of the Rules

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 at Rs. 27,19,753/- comprising of\nRs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule\n8D(2)(iii) of the Rules

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

2% on account of employees contribution towards CMPS' 98, Gratuity, Leave Benefit and\nother statutory deductions, all corresponding employer's share of liability on these heads\nshould also be suitably provided for. for\niii) The amount of Interim Relief should be shown separately under a separate head in the\nAnnual Accounts.\nTime\nThis issues with the approval of the Competent

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 at Rs. 27,19,753/- comprising of Rs. 9,11,753/- under Rule 8D(2)(ii) and Rs. 17,32,000/- under Rule 8D(2)(iii) of the Rules

DCIT CIR-1, RANCHI vs. CCL, RANCHI

2,52,68,00,\n52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n24\nM/s Central Coal Fields Ltd.\n51. The first issue is in regard to Tax Free Bond u/s.14A of the Act. This\nissue is identical to the issue decided in the appeals of the assessee

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

2,52,68,00,\n52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n24\nM/s Central Coal Fields Ltd.\n51.\nThe first issue is in regard to Tax Free Bond u/s.14A of the Act. This\nissue is identical to the issue decided in the appeals of the assessee

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

2% on account of employees contribution towards CMPS' 98, Gratuity, Leave Benefit and\nother statutory deductions, all corresponding employer's share of liability on these heads\nshould also be suitably provided for. for\niii) The amount of Interim Relief should be shown separately under a separate head in the\nAnnual Accounts.\nTime\nThis issues with the approval of the Competent

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

2,52,68,00,\n52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n51. The first issue is in regard to Tax Free Bond u/s.14A of the Act. This\nissue is identical to the issue decided in the appeals of the assessee for the\n assessment years

CCL,RNCHI vs. ACIT CIR-1 , RANCHI

2,52,68,00,\n52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n51. The first issue is in regard to Tax Free Bond u/s.14A of the Act. This\nissue is identical to the issue decided in the appeals of the assessee for the\n assessment years

DCIT CIR-1, RANCHI vs. CCL, RANCHI

2,52,68,00,\n52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,3\n9,326\n51. The first issue is in regard to Tax Free Bond u/s.14A of the Act. This\nissue is identical to the issue decided in the appeals of the assessee for the\n assessment years

CCL,RANCHI vs. ACIT CIR-1, RANCHI

2% on account of employees contribution towards CMPS' 98, Gratuity, Leave Benefit and\nother statutory deductions, all corresponding employer's share of liability on these heads\nshould also be suitably provided for. for\niii) The amount of Interim Relief should be shown separately under a separate head in the\nAnnual Accounts.\nTime\nThis issues with the approval of the Competent

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

Section 14A of the\nAct was in existence and the some disallowances were called for. It was\nsubmitted that the disallowance should be proportionate to the investment\nmade.\n33. In rejoinder, Id. AR submitted that the bonds were on account of\nsecuritization of the debts. It was the submission that in the earlier years\nthe Id.CIT(A) has held

DCIT,CIRCLE-1,RANCHI, RANCHI vs. CENTRAL COALFIELDS LTD, RANCHI

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

14A of the I.T. Act. (ii) Land & Crop Compensation ₹ 3,60,36,000/- (iii) Grants to Sports & Grants to Schools ₹ 14,93,74,000/- M/s CCL Vs DCIT & 1 Anr. (iv) Community Development & Environmental ₹ 9,90,47,000/- Expenditure (v) Mines Closure Expenses ₹ 22,72,13,000/- (vi) CMPDIL expenses ₹ 43,53,60,000/- (viii) IICM Charges ₹ 2

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

In the result, appeal of the assessee is allowed and the appeal of the revenue\nis dismissed

14A of the I.T. Act.\n(ii) Land & Crop Compensation\n* 3,60,36,000/-\n(iii) Grants to Sports & Grants to Schools\n* 14,93,74,000/-\n(iv) Community Development & Environmental\n9,90,47,000/-\nExpenditure\n(v) Mines Closure Expenses\n* 22,72,13,000/-\n(vi) CMPDIL expenses\n*43,53,60,000/-\n(viii) IICM

PADAM KUMAE JAIN,RANCHI vs. CIT, CENTRAL, PATNA

In the result, the appeal filed by the assessee is allowed

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita No.289/Ran/2019 (िनधा"रणवष" / Assessment Year: 2012-13) Padam Kumar Jain Vs. Cit, Central, Cr Building, Beer Chand Patel Marg, Patna – 800001. Ratanlalsurajmal Compound, Main Road, Ranchi – 834001, Jharkhand "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abrpj 0001 E (Assessee) .. (Revenue)

68,375/-. (xv).Amount debited of Rs. 6,86,000/- as donation. (xvi).Proof of TDS deducted,fixed assets details, short/long term capital gain. (xvii) Balance sheet, profit and loss account, bank statement etc. The assessee submitted the documents and details, as mentioned above, during the original assessment proceedings u/s 153A/143(3) of the Act in response to notice under

CCL,RANCHI vs. DCIT CIR01 , RANCHI

2,52,68,00,000\n1,12,19,00,000\nGrand total of Disputes Rs.\n24,95,15,79,326\n51.\nThe first issue is in regard to Tax Free Bond u/s.14A of the Act. This\nissue is identical to the issue decided in the appeals of the assessee for the\n assessment years