https://www.taxtmi.com/caselaws?id=767492 The HC dismissed the revenue's appeal, affirming the Tribunal's decision. The Tribunal found no substantial question of law, as the concurrent findings showed no evidence of illegal mining activities by the assessee. The Court upheld the Tribunal's deletion of expenditure disallowance under section 37(1) of the Income Tax Act, as no penalties for statutory violations were claimed as expenses. The Tribunal's reliance on reports, including the Central Empowered Committee's opinion, supported that mining without environmental clearances did not constitute illegal mining. The Court concluded there was no legal error or perversity in the Tribunal's findings. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767492 The HC dismissed the revenue's appeal, affirming the Tribunal's decision. The Tribunal found no substantial question of law, as the concurrent findings showed no evidence of illegal mining activities by the assessee. The Court upheld the Tribunal's deletion of expenditure disallowance under section 37(1) of the Income Tax Act, as no penalties for statutory violations were claimed as expenses. The Tribunal's reliance on reports, including the Central Empowered Committee's opinion, supported that mining without environmental clearances did not constitute illegal mining. The Court concluded there was no legal error or perversity in the Tribunal's findings. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767492