https://www.taxtmi.com/caselaws?id=461783 Appellate tribunal's decision upheld regarding tax deduction claims. SC found no substantial legal question, affirming AO's disallowance of mines closure plan expenditure for non-compliance with income tax regulations. The court emphasized that deduction claims must be made in the original return and reflected in accounting books for the relevant assessment year, relying on precedent from Goetze (India) Ltd. vs. CIT case. en-us Tue, 17 Apr 2018 00:00:00 +0530 Mon, 28 Apr 2025 19:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461783 Appellate tribunal's decision upheld regarding tax deduction claims. SC found no substantial legal question, affirming AO's disallowance of mines closure plan expenditure for non-compliance with income tax regulations. The court emphasized that deduction claims must be made in the original return and reflected in accounting books for the relevant assessment year, relying on precedent from Goetze (India) Ltd. vs. CIT case. Case-Laws Income Tax Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461783