Court Allows Overburden Removal Expenses as Capital Expenditures; No Misclassification as Revenue Deductions Found in Coal Mining Case.

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....Disallowance of OBR (overburden removal expenses) - there is nothing on record to establish, or even suggest, that expenses incurred on removal of overburden at the surface level, which were capital expenditure in nature, have been claimed as revenue deduction on the strength of coal mining in another piece of land within that coal mine - expenses allowed - AT....