https://www.taxtmi.com/caselaws?id=18434 Rule 34 of the Mineral Conservation and Development Rules, 1988 was treated as part of mining leases that incorporated rules framed from time to time under section 18 of the Mines and Minerals (Regulation and Development) Act, 1957. The rule required phased restoration, reclamation and rehabilitation of land affected by mining operations before completion and abandonment of the mine, so its effect was not confined to future leases in the abstract but extended to continuing obligations under subsisting contracts. On that basis, pit filling expenses incurred to restore mined land were held to be deductible, and the Tribunal's narrower construction was rejected as inconsistent with the rule's ecological purpose. en-us Tue, 19 Sep 1995 00:00:00 +0530 Wed, 30 Sep 2009 18:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18434 Rule 34 of the Mineral Conservation and Development Rules, 1988 was treated as part of mining leases that incorporated rules framed from time to time under section 18 of the Mines and Minerals (Regulation and Development) Act, 1957. The rule required phased restoration, reclamation and rehabilitation of land affected by mining operations before completion and abandonment of the mine, so its effect was not confined to future leases in the abstract but extended to continuing obligations under subsisting contracts. On that basis, pit filling expenses incurred to restore mined land were held to be deductible, and the Tribunal's narrower construction was rejected as inconsistent with the rule's ecological purpose. Case-Laws Income Tax Tue, 19 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18434