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    <title>2017 (10) TMI 1085 - ITAT JAIPUR</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. The issues regarding amortization of surface rights, deduction of interest expenses, and depreciation on intangible assets were remanded to the AO for further verification and decision. The Tribunal upheld the CIT(A)&#039;s decisions on the addition of land tax paid and deduction of mine closure expenses.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. The issues regarding amortization of surface rights, deduction of interest expenses, and depreciation on intangible assets were remanded to the AO for further verification and decision. The Tribunal upheld the CIT(A)&#039;s decisions on the addition of land tax paid and deduction of mine closure expenses.</description>
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