https://www.taxtmi.com/caselaws?id=5793 A deduction under section 37(1) of the Income-tax Act is unavailable where no expenditure was in fact incurred. The record contained a clear finding that the assessee had not spent any amount to restore the leased land to its original condition during the relevant years, so the interpretative debate on the lease clauses, section 108 of the Transfer of Property Act and rule 14(iv) of the Mining Concession Rules did not affect the result. On those facts, the restoration-liability questions did not survive for adjudication, and the issue was left open without determination on the merits of any contractual or statutory obligation. en-us Tue, 15 Feb 2000 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5793 A deduction under section 37(1) of the Income-tax Act is unavailable where no expenditure was in fact incurred. The record contained a clear finding that the assessee had not spent any amount to restore the leased land to its original condition during the relevant years, so the interpretative debate on the lease clauses, section 108 of the Transfer of Property Act and rule 14(iv) of the Mining Concession Rules did not affect the result. On those facts, the restoration-liability questions did not survive for adjudication, and the issue was left open without determination on the merits of any contractual or statutory obligation. Case-Laws Income Tax Tue, 15 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5793