2019 (10) TMI 1612

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.... For the Appellant : Mr. Prateek Kedawat. For the Respondent : Mr. Atul Saxena on behalf of Mr. Sanjay Jhanwar. JUDGMENT This appeal has been filed by the revenue assailing judgment dated 14.02.2019 passed by the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur. The appellant-revenue has proposed the following substantial questions of law in the present appeal: "(1) Whether....

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....andatory CSR expenses of Rs. 2,00,00,000/- made by the assessee in pursuance to the terms and conditions of the environment clearance granted by the Ministry of Environment & Forests (MOEF)? (4) Whether in the facts and circumstances of the case and in law the ITAT, was justified in upholding the assessee's claim for Mines Closure Plan of Rs. 5,56,27,993/-as admissible expenditu....