https://www.taxtmi.com/caselaws?id=67469 The Tribunal ruled in favor of the assessee, determining that the expenses for levelling of wagons and road repairs were allowable as business expenditure. They held that Section 35E was not applicable as the assessee was working as a contractor for OMDC, not conducting mining operations for themselves. The decision was supported by the contractual obligations, nature of expenses, and relevant judicial precedents, allowing the assessee's claims and disallowing the Income-tax Officer's classification of the expenses as capital expenditures. en-us Thu, 07 Feb 1991 00:00:00 +0530 Thu, 10 Mar 2011 17:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67469 The Tribunal ruled in favor of the assessee, determining that the expenses for levelling of wagons and road repairs were allowable as business expenditure. They held that Section 35E was not applicable as the assessee was working as a contractor for OMDC, not conducting mining operations for themselves. The decision was supported by the contractual obligations, nature of expenses, and relevant judicial precedents, allowing the assessee's claims and disallowing the Income-tax Officer's classification of the expenses as capital expenditures. Case-Laws Income Tax Thu, 07 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67469