https://www.taxtmi.com/caselaws?id=291394 Road, public works and education cesses paid by a coal mining business were held not deductible under section 10(2)(ix) or section 10(2)(xv) read with section 10(4) of the Indian Income Tax Act. The cesses were imposed in relation to the mining operations and were charged on, or by reference to, the business profits or gains, so they did not qualify as land revenue, local rates or municipal taxes. Section 10(4) also barred deduction of any cess, rate or tax levied on or assessed with reference to business profits or gains. The suggested distinction between coal extraction profit and mining-business profit was rejected on the facts. en-us Fri, 23 Nov 1962 00:00:00 +0530 Fri, 27 Nov 2020 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291394 Road, public works and education cesses paid by a coal mining business were held not deductible under section 10(2)(ix) or section 10(2)(xv) read with section 10(4) of the Indian Income Tax Act. The cesses were imposed in relation to the mining operations and were charged on, or by reference to, the business profits or gains, so they did not qualify as land revenue, local rates or municipal taxes. Section 10(4) also barred deduction of any cess, rate or tax levied on or assessed with reference to business profits or gains. The suggested distinction between coal extraction profit and mining-business profit was rejected on the facts. Case-Laws Income Tax Fri, 23 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291394