https://www.taxtmi.com/caselaws?id=293568 The Tribunal rendered decisions on multiple tax issues, affirming CIT(A)'s rulings on additional depreciation, CSR expenses, and spares as revenue expenditure. It upheld the disallowance of other income under Section 80IA and surcharge recoverable from the State Electricity Board. The Tribunal remanded the disallowance under Section 14A, depreciation on electrical installations, and mine closure expenses for further AO verification. The reopening of the assessment was deemed valid. The Tribunal's decisions were guided by precedents and higher court rulings, ensuring a comprehensive resolution of the tax matters presented. en-us Thu, 10 Aug 2017 00:00:00 +0530 Wed, 13 Nov 2024 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293568 The Tribunal rendered decisions on multiple tax issues, affirming CIT(A)'s rulings on additional depreciation, CSR expenses, and spares as revenue expenditure. It upheld the disallowance of other income under Section 80IA and surcharge recoverable from the State Electricity Board. The Tribunal remanded the disallowance under Section 14A, depreciation on electrical installations, and mine closure expenses for further AO verification. The reopening of the assessment was deemed valid. The Tribunal's decisions were guided by precedents and higher court rulings, ensuring a comprehensive resolution of the tax matters presented. Case-Laws Income Tax Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293568