https://www.taxtmi.com/caselaws?id=186464 Amounts paid to ryotwari pattadars before mining commenced, in return for the right to dig the surface and carry on iron ore extraction, were held to form part of the cost of acquiring the means of working the mine. Because the mineral right required securing both Government sub-soil rights and pattadars' surface and occupancy rights, the payments were treated as consideration for obtaining a permanent advantage rather than recurring surface-damage expenses. Such outlays were therefore capital in nature and not deductible as revenue expenditure. en-us Wed, 04 Mar 1964 00:00:00 +0530 Mon, 19 Sep 2016 17:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186464 Amounts paid to ryotwari pattadars before mining commenced, in return for the right to dig the surface and carry on iron ore extraction, were held to form part of the cost of acquiring the means of working the mine. Because the mineral right required securing both Government sub-soil rights and pattadars' surface and occupancy rights, the payments were treated as consideration for obtaining a permanent advantage rather than recurring surface-damage expenses. Such outlays were therefore capital in nature and not deductible as revenue expenditure. Case-Laws Income Tax Wed, 04 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186464