https://www.taxtmi.com/caselaws?id=461813 The ITAT Jaipur ruled on four key issues in favor of the assessee. Interest receipts credited to capital work in progress were held not taxable as income from other sources, following Rajasthan HC precedent. Mandatory CSR expenses disallowance was deleted, again following Rajasthan HC ruling. Amortization of surface rights expenses was remanded to AO for verification whether related entity claimed same expenditure. Mines closure expenses deduction was allowed, following prior ITAT precedent in assessee's own case. en-us Thu, 14 Feb 2019 00:00:00 +0530 Wed, 30 Apr 2025 12:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461813 The ITAT Jaipur ruled on four key issues in favor of the assessee. Interest receipts credited to capital work in progress were held not taxable as income from other sources, following Rajasthan HC precedent. Mandatory CSR expenses disallowance was deleted, again following Rajasthan HC ruling. Amortization of surface rights expenses was remanded to AO for verification whether related entity claimed same expenditure. Mines closure expenses deduction was allowed, following prior ITAT precedent in assessee's own case. Case-Laws Income Tax Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461813