https://www.taxtmi.com/caselaws?id=245230 The Tribunal partially allowed the appellant's appeal on various issues including mine closure obligation, transitional liability, depreciation on intangible assets, stamp duty on leasehold land, and PF contributions. The Tribunal upheld disallowances on pre-operative expenses and CSR donations. The closing stock valuation adjustment was deleted, emphasizing tax-neutrality. The Tribunal referenced relevant case laws and principles such as ascertained liability and revenue expenditure in its detailed rulings, ultimately dismissing the revenue's appeal. en-us Fri, 28 Feb 2014 00:00:00 +0530 Mon, 24 Mar 2014 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245230 The Tribunal partially allowed the appellant's appeal on various issues including mine closure obligation, transitional liability, depreciation on intangible assets, stamp duty on leasehold land, and PF contributions. The Tribunal upheld disallowances on pre-operative expenses and CSR donations. The closing stock valuation adjustment was deleted, emphasizing tax-neutrality. The Tribunal referenced relevant case laws and principles such as ascertained liability and revenue expenditure in its detailed rulings, ultimately dismissing the revenue's appeal. Case-Laws Income Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245230