https://www.taxtmi.com/caselaws?id=465387 Deductibility of provision for mine-closure expenditure turned on whether liability had accrued. The ITAT held that once statutory approval from the Regional Controller of Mines is required, the liability is treated as having arisen upon satisfaction of that condition; mere uncertainty in quantification does not defer accrual, and the computation basis was not disputed. Consequently, the CIT(A)'s deletion of the disallowance was affirmed and the Revenue's ground was dismissed. Deductibility of provision for executive pay revision depended on whether liability crystallised in the year of service. Following earlier years, the ITAT held that services rendered during the year created the liability though quantification took time, and allowed the claim. Accordingly, the Revenue's appeal was dismissed and the assessee's appeal was partly allowed. en-us Fri, 08 Feb 2013 00:00:00 +0530 Fri, 19 Dec 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465387 Deductibility of provision for mine-closure expenditure turned on whether liability had accrued. The ITAT held that once statutory approval from the Regional Controller of Mines is required, the liability is treated as having arisen upon satisfaction of that condition; mere uncertainty in quantification does not defer accrual, and the computation basis was not disputed. Consequently, the CIT(A)'s deletion of the disallowance was affirmed and the Revenue's ground was dismissed. Deductibility of provision for executive pay revision depended on whether liability crystallised in the year of service. Following earlier years, the ITAT held that services rendered during the year created the liability though quantification took time, and allowed the claim. Accordingly, the Revenue's appeal was dismissed and the assessee's appeal was partly allowed. Case-Laws Income Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465387