https://www.taxtmi.com/caselaws?id=372135 The Tribunal dismissed the Revenue's grounds and affirmed the CIT(A)'s orders, allowing deductions for Mines Closure Expenses, treating Carbon Emission Certifications as capital receipts, and allowing rural development expenses. The Tribunal directed the AO to allow depreciation on mining and leasehold land, leave encashment expenditure, and verify tax deposits for Section 234A interest purposes. en-us Wed, 24 Oct 2018 00:00:00 +0530 Tue, 18 Dec 2018 11:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372135 The Tribunal dismissed the Revenue's grounds and affirmed the CIT(A)'s orders, allowing deductions for Mines Closure Expenses, treating Carbon Emission Certifications as capital receipts, and allowing rural development expenses. The Tribunal directed the AO to allow depreciation on mining and leasehold land, leave encashment expenditure, and verify tax deposits for Section 234A interest purposes. Case-Laws Income Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372135