https://www.taxtmi.com/caselaws?id=461809 Interest earned on FDRs, the treatment of mandatory CSR expenditure, and the characterization of related receipts were stated to have already been decided by the Rajasthan High Court in Barmer Lignite Mining Co. Ltd., with those issues resolved in favour of the assessee. The note also records that the question whether the amount set apart for the mines closure plan was merely a provision or an allowable expenditure had likewise been decided in M/s. Barmer Lignite Mining Corp. Ltd., where the revenue's challenge was rejected. The document therefore reflects settled treatment of these mining-related tax issues under prior High Court rulings. 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 earned on FDRs, the treatment of mandatory CSR expenditure, and the characterization of related receipts were stated to have already been decided by the Rajasthan High Court in Barmer Lignite Mining Co. Ltd., with those issues resolved in favour of the assessee. The note also records that the question whether the amount set apart for the mines closure plan was merely a provision or an allowable expenditure had likewise been decided in M/s. Barmer Lignite Mining Corp. Ltd., where the revenue's challenge was rejected. The document therefore reflects settled treatment of these mining-related tax issues under prior High Court rulings. Case-Laws Income Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461809