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Bharat Coking Coal Ltd. Wins Major Relief on Contract Payments; Revenue Appeals Dismissed
Case Law Details
- Case Name
- Bharat Coking Coal Ltd. Vs ACIT (ITAT Ranchi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Ranchi
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Bharat Coking Coal Ltd. Vs ACIT (ITAT Ranchi)
Bharat Coking Coal Ltd. Wins Major Relief on Contract Payments; Revenue Appeals Dismissed
The Income Tax Appellate Tribunal (ITAT), Ranchi Bench, decided cross-appeals and cross-objections involving M/s Bharat Coking Coal Ltd. (BCCL) and the Revenue for AYs 2009-10, 2011-12 and 2012-13. The Tribunal largely ruled in favour of the assessee and dismissed the Revenue’s appeals.
Key findings include:
Unabsorbed Depreciation:
Following its own earlier decision and the Gujarat High Court ruling in General Motors India Pvt. Ltd., the Tribunal uphel...
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