https://www.taxtmi.com/caselaws?id=461810 Revenue's challenge to the characterisation of interest receipt as capital receipt, interest on FDRs as income from other sources, disallowance of mandatory CSR expenses, and allowance of mines closure plan expenditure was treated as covered by earlier decisions involving the same assessee and similar issues. The HC noted that Questions 1 to 3 were already decided in favour of the assessee in a prior judgment, while Question 4 was governed by another decision rejecting the revenue's stand. As the questions were bound by those precedents, the revenue's appeal was dismissed without examination on the merits. en-us Mon, 14 Oct 2019 00:00:00 +0530 Wed, 30 Apr 2025 12:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461810 Revenue's challenge to the characterisation of interest receipt as capital receipt, interest on FDRs as income from other sources, disallowance of mandatory CSR expenses, and allowance of mines closure plan expenditure was treated as covered by earlier decisions involving the same assessee and similar issues. The HC noted that Questions 1 to 3 were already decided in favour of the assessee in a prior judgment, while Question 4 was governed by another decision rejecting the revenue's stand. As the questions were bound by those precedents, the revenue's appeal was dismissed without examination on the merits. Case-Laws Income Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461810