https://www.taxtmi.com/caselaws?id=348205 The Tribunal dismissed the revenue's appeal due to a delay in filing and partly allowed the Assessee's appeal. The Assessee was granted relief on various grounds, including the adoption of a weighted average basis for power pricing, treatment of compensation for mining rights as revenue expenditure, and classification of industrial promotion assistance subsidy as a capital receipt. The Tribunal also allowed the Assessee's claim for additional depreciation and interest subsidy as a capital receipt, while remanding the provision for leave encashment issue back to the AO for further consideration. en-us Wed, 13 Sep 2017 00:00:00 +0530 Mon, 18 Sep 2017 06:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348205 The Tribunal dismissed the revenue's appeal due to a delay in filing and partly allowed the Assessee's appeal. The Assessee was granted relief on various grounds, including the adoption of a weighted average basis for power pricing, treatment of compensation for mining rights as revenue expenditure, and classification of industrial promotion assistance subsidy as a capital receipt. The Tribunal also allowed the Assessee's claim for additional depreciation and interest subsidy as a capital receipt, while remanding the provision for leave encashment issue back to the AO for further consideration. Case-Laws Income Tax Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348205