https://www.taxtmi.com/caselaws?id=329605 ITAT RAIPUR held that overburden removal in open-cast mining is a continuous operational activity and constitutes revenue expenditure, not a capital outlay, and allowed the assessee's claim following coordinate bench authority. The Tribunal also upheld the deletion of additions for corporate social responsibility spending, finding Explanation 2 to s.37(1) was effective only from 1 Apr 2015 and did not apply retrospectively; since the impugned expenses were not incurred under the statutory obligation of s.135 Companies Act 2013, they remained deductible. Decision favorable to the assessee; against the revenue. en-us Thu, 23 Jun 2016 00:00:00 +0530 Fri, 19 Sep 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329605 ITAT RAIPUR held that overburden removal in open-cast mining is a continuous operational activity and constitutes revenue expenditure, not a capital outlay, and allowed the assessee's claim following coordinate bench authority. The Tribunal also upheld the deletion of additions for corporate social responsibility spending, finding Explanation 2 to s.37(1) was effective only from 1 Apr 2015 and did not apply retrospectively; since the impugned expenses were not incurred under the statutory obligation of s.135 Companies Act 2013, they remained deductible. Decision favorable to the assessee; against the revenue. Case-Laws Income Tax Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329605