https://www.taxtmi.com/caselaws?id=461809 Interest on FDRs, the characterisation of related receipts, and disallowance of mandatory CSR expenditure were addressed through earlier High Court rulings in which the assessee's appeal was allowed. The treatment of funds set aside under a Mines Closure Plan was also governed by an earlier ruling: the challenge to its admissibility as expenditure, on the basis that it was merely a provision, did not succeed, and the revenue's appeal was dismissed. The issues therefore concerned whether interest constituted income from other sources, the tax treatment of CSR expenditure, and deductibility of Mines Closure Plan amounts. en-us Mon, 14 Oct 2019 00:00:00 +0530 Wed, 30 Apr 2025 12:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461809 Interest on FDRs, the characterisation of related receipts, and disallowance of mandatory CSR expenditure were addressed through earlier High Court rulings in which the assessee's appeal was allowed. The treatment of funds set aside under a Mines Closure Plan was also governed by an earlier ruling: the challenge to its admissibility as expenditure, on the basis that it was merely a provision, did not succeed, and the revenue's appeal was dismissed. The issues therefore concerned whether interest constituted income from other sources, the tax treatment of CSR expenditure, and deductibility of Mines Closure Plan amounts. Case-Laws Income Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461809