https://www.taxtmi.com/caselaws?id=753249 The HC dismissed the revenue's appeal under Section 260A of the Income Tax Act, 1961, against ITAT's order for the 2014-15 assessment year. The Court upheld the ITAT's decision to remand the case for reassessment of 'pit filling' expenses, found no merit in the revenue's challenge to the allowability of unascertained mine closure provisions, and validated the Tribunal's allowance of 'pit filling' expenses not incurred. The Court concluded that no substantial question of law arose in any of the issues presented, affirming the ITAT's decisions. en-us Thu, 08 Feb 2024 00:00:00 +0530 Fri, 25 Oct 2024 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753249 The HC dismissed the revenue's appeal under Section 260A of the Income Tax Act, 1961, against ITAT's order for the 2014-15 assessment year. The Court upheld the ITAT's decision to remand the case for reassessment of 'pit filling' expenses, found no merit in the revenue's challenge to the allowability of unascertained mine closure provisions, and validated the Tribunal's allowance of 'pit filling' expenses not incurred. The Court concluded that no substantial question of law arose in any of the issues presented, affirming the ITAT's decisions. Case-Laws Income Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753249