2015 (10) TMI 2869

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....Respondent : Mr. L.S. Dewani, Advocate. ORDER 1. Following two additional questions in addition to expenditure on account of rehabilitation expenditure and allowance on account of depreciation on railway siding are raised in the present appeal. The issue of depreciation on railway siding and rehabilitation expenses is looked into by us today while deciding Appeal No. 12/2015, 46/2015, 9....

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.... the provision for educational facilities is being made by assessee as a part of its obligation under various National Coal Wage Agreement (NCWA), which are legally enforceable in terms of Section 18 of the Industrial Dispute Act. The said provision is also accepted and allowed by Department since 1992. In fact, assessment order itself records that for assessment year 1995­96, appeal filed by ....