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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on all contested grounds, including the deletion of disallowance on mine closure obligation, treatment of mine closure obligation as an ascertained liability, allowance of depreciation on leasehold land as an intangible asset, and allowance of expenditure towards Corporate Social Responsibility. The Revenue&#039;s appeal was dismissed, and the order was pronounced on 9th May 2017.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions on all contested grounds, including the deletion of disallowance on mine closure obligation, treatment of mine closure obligation as an ascertained liability, allowance of depreciation on leasehold land as an intangible asset, and allowance of expenditure towards Corporate Social Responsibility. The Revenue&#039;s appeal was dismissed, and the order was pronounced on 9th May 2017.</description>
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