https://www.taxtmi.com/caselaws?id=401916 The Tribunal upheld the deductibility of dead rent as revenue expenditure for non-operational mines and treated Environmental Protection Fees as revenue expenditure rather than capital expenditure. The appeal by the revenue challenging these decisions was dismissed, with the Tribunal emphasizing that dead rent payments relate to raw material extraction and do not provide an enduring advantage. The Tribunal's decision was pronounced on August 31, 2020. en-us Mon, 31 Aug 2020 00:00:00 +0530 Fri, 18 Dec 2020 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401916 The Tribunal upheld the deductibility of dead rent as revenue expenditure for non-operational mines and treated Environmental Protection Fees as revenue expenditure rather than capital expenditure. The appeal by the revenue challenging these decisions was dismissed, with the Tribunal emphasizing that dead rent payments relate to raw material extraction and do not provide an enduring advantage. The Tribunal's decision was pronounced on August 31, 2020. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401916