https://www.taxtmi.com/caselaws?id=774099 ITAT Mumbai dismissed revenue's appeal regarding disallowances of provisions for post-closure and pit covering expenses. CIT(A) had deleted the addition, treating these as mere provisions that neither accrued nor were paid during the year. The Tribunal upheld CIT(A)'s decision, particularly allowing pit covering expenses as deduction, following its own precedent in the assessee's case. The revenue's challenge was unsuccessful. en-us Wed, 30 Apr 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774099 ITAT Mumbai dismissed revenue's appeal regarding disallowances of provisions for post-closure and pit covering expenses. CIT(A) had deleted the addition, treating these as mere provisions that neither accrued nor were paid during the year. The Tribunal upheld CIT(A)'s decision, particularly allowing pit covering expenses as deduction, following its own precedent in the assessee's case. The revenue's challenge was unsuccessful. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774099