Tribunal Upholds Findings on Re-Screening Charges in Iron Ore Extraction; Assessee's Claims Lack Evidence Support.

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....Determining the income on mining activity - increase in expenditure of re-screening charges in the course of extraction of iron ore - the attempt made by the assessee to establish the lower grade of material purchased by the assessee required more extraction/rescreening charges was not supported by any material evidence. The same being considered extensively by the Tribunal, we do not find any ground to interfere with the factual findings recorded by the Tribunal - HC....