Udaipur Mineral Development Syndicate Pvt. Ltd. v. DCIT

261 ITR 706High Court2003#3269 most cited

What is Udaipur Mineral Development Syndicate Pvt. Ltd. v. DCIT authority for?

Under the mercantile system of accounting, an assessee is entitled to deduct expenses that are expected to be incurred to fulfill a liability that has already arisen, even if the expenditure has not yet been actually paid. This applies to liabilities such as restoring land disturbed by mining operations.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Udaipur Mineral Development Syndicate Pvt Ltd vs DCIT · 261 ITR 706 · mercantile system of accounting · deduction of expenses · restoration of land · liability arose · wholly and exclusively for business · Section 37(1)

Sections most often in play

Section 37(1)Section 40A(2)(b)Section 115JBSection 139(1)Section 234ASection 244ASection 135Section 1922

Issues it is cited on

recognised provident fundsection 50bsection 43b(f)approved gratuity fundsection 35esection 40a(9)section 2(42c)section 211section 10(5)section 2(19aa)wholly and exclusively for businessslump sale

Judgments citing Udaipur Mineral Development Syndicate Pvt. Ltd. v. DCIT

DY. COMMISSIONER OF INCOME TAX CIRCLE 10(1), DELHI, CR BUILDING vs. INDUS TOWERS LIMITED, GURGRAM

ITA 2805/DEL/2023[2011-12]Status: DisposedITAT Delhi08 Aug 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 142Section 143(3)

…reon becomes an expenditure wholly and exclusively for the purpose of business of the assessee. This issue was subject matter of consideration of the Hon'ble Rajasthan High Court in the case of Udaipur Mineral Development Syndicate Pvt Ltd vs DCIT reported in 261 ITR 706 (Raj) wherein, the Hon'ble Court was dealing with the facts where there existed a clause in the agreement between the assessee and the state that the lessee (assessee) should restore the surface land so used to its original condition (in the similar nature of SRO). With regard to allowability of expenses, the Court held that very moment assessee…

INDUS TOWERS LTD.,GURUGRAM, HARYANA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 12(1), NEW DELHI, NEW DELHI

ITA 2607/DEL/2023[2011-12]Status: DisposedITAT Delhi08 Aug 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 142Section 143(3)

…reon becomes an expenditure wholly and exclusively for the purpose of business of the assessee. This issue was subject matter of consideration of the Hon'ble Rajasthan High Court in the case of Udaipur Mineral Development Syndicate Pvt Ltd vs DCIT reported in 261 ITR 706 (Raj) wherein, the Hon'ble Court was dealing with the facts where there existed a clause in the agreement between the assessee and the state that the lessee (assessee) should restore the surface land so used to its original condition (in the similar nature of SRO). With regard to allowability of expenses, the Court held that very moment assessee…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(3), MUMBAI vs. COIMBATORE INTEGRATED WASTE MANAGEMENT COMPANY PRIVATE LTD, MUMBAI

In the result, the appeal filed by the revenue stands dismissed

ITA 1021/MUM/2025[2018]Status: DisposedITAT Mumbai24 Jul 2025

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankardcit, Cc – 6(3) Vs. Coimbatore Integrated Room No. 450, 4Th Floor, Waste Management Kautilya Bhawan, Bkc Company Pvt Ltd Mumbai – 400051. Kansas Avenue, Trilok Apartments, Civil Aerodrome P., Coimbatore South Pan/Gir No. Adcc3184B (Applicant) (Respondent)

Section 250

…excess provision to the book profit treating the same as unascertained liability for the computation, A.Y. 2002-03 to 2006-07of book profit u/s. 115JB of the Act. The Hon'ble Rajasthan High Court in the case of Udaipur Mineral Development Syndicate Pvt. Ltd. 261 ITR 706 had held that "as soon as the assessee dig the pits its liability to refill them arose and it was entitled to deduction of the expenses incurred for filling those pits, as the assessee was following mercantile system of accounting". Similar view was taken by the Coordinate Bench of Hyderabad in the case of NMDC Ltd. 56 taxmann.com 396. The Coordi…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(3), MUMBAI, MUMBAI vs. BEIL INFRASTRUCTURE LIMITED, GUJARAT

In the result, both the appeals of the revenue are dismissed

ITA 1759/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Apr 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

…he A.O. further added the excess provision to the book profit treating the same as unascertained liability for the computation of book profit u/s. 115JB of the Act The Hon'ble Rajasthan High Court in the case of Udaipur Mineral Development Syndicate Pvt. Ltd. 261 ITR 706 had held that "as soon as the assessee dig the pits its liability to refill them arose and it was entitled to deduction of the expenses incurred for filling those pits, as the assessee was following mercantile system of accounting". Similar view was taken by the Co-ordinate Bench of Hyderabad in the case of NMDC Ltd. 56 taxrhann.com 396. The Co--…

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 463/JPR/2023[2020-21]Status: DisposedITAT Jaipur16 Dec 2024AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…f the decision of Supreme Court in case of Bharat Earth Movers Limited Vs. CIT 112 Taxman 61, Rotork Controls India Pvt. Ltd. Vs. CIT 314 ITR 62 and the decision of Rajasthan High Court in case of Udaipur Mineral Development Syndicate (P) Ltd. Vs. DCIT & Anr. 261 ITR 706. 50. The Ld. CIT(A) in assessee’s own case for A.Y. 2012-13 considering the decision of coordinate bench, Jaipur in the case of M/s. RSMM Ltd. Vs. ACIT in ITA No.144/JP/2014 &124/JP/2014 dated: 12.02.2016, allowed the claim of the assessee. Against this decision the department preferred an appeal before coordinate bench. The coordinate bench, Jai…

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 462/JPR/2023[2018-19]Status: DisposedITAT Jaipur16 Dec 2024AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…f the decision of Supreme Court in case of Bharat Earth Movers Limited Vs. CIT 112 Taxman 61, Rotork Controls India Pvt. Ltd. Vs. CIT 314 ITR 62 and the decision of Rajasthan High Court in case of Udaipur Mineral Development Syndicate (P) Ltd. Vs. DCIT & Anr. 261 ITR 706. 50. The Ld. CIT(A) in assessee’s own case for A.Y. 2012-13 considering the decision of coordinate bench, Jaipur in the case of M/s. RSMM Ltd. Vs. ACIT in ITA No.144/JP/2014 &124/JP/2014 dated: 12.02.2016, allowed the claim of the assessee. Against this decision the department preferred an appeal before coordinate bench. The coordinate bench, Jai…

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 461/JPR/2023[2017-18]Status: DisposedITAT Jaipur16 Dec 2024AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…f the decision of Supreme Court in case of Bharat Earth Movers Limited Vs. CIT 112 Taxman 61, Rotork Controls India Pvt. Ltd. Vs. CIT 314 ITR 62 and the decision of Rajasthan High Court in case of Udaipur Mineral Development Syndicate (P) Ltd. Vs. DCIT & Anr. 261 ITR 706. 50. The Ld. CIT(A) in assessee’s own case for A.Y. 2012-13 considering the decision of coordinate bench, Jaipur in the case of M/s. RSMM Ltd. Vs. ACIT in ITA No.144/JP/2014 &124/JP/2014 dated: 12.02.2016, allowed the claim of the assessee. Against this decision the department preferred an appeal before coordinate bench. The coordinate bench, Jai…

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

ITA 460/JPR/2023[2016-17]Status: DisposedITAT Jaipur16 Dec 2024AY 2016-17
Section 234ASection 250Section 94E

…he decision of Supreme Court in case of Bharat\nEarth Movers Limited Vs. CIT 112 Taxman 61, Rotork Controls India Pvt. Ltd. Vs. CIT\n314 ITR 62 and the decision of Rajasthan High Court in case of Udaipur Mineral\nDevelopment Syndicate (P) Ltd. Vs. DCIT & Anr. 261 ITR 706.\n50. The Ld. CIT(A) in assessee's own case for A.Y. 2012-13 considering the\ndecision of coordinate bench, Jaipur in the case of M/s. RSMM Ltd. Vs. ACIT in ITA\nNo.144/JP/2014 &124/JP/2014 dated: 12.02.2016, allowed the claim of the\nassessee. Against this decision the department preferred an appeal before\ncoordinate bench. The coordinate bench…

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 455/JPR/2023[2020-21]Status: DisposedITAT Jaipur16 Dec 2024AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…f the decision of Supreme Court in case of Bharat Earth Movers Limited Vs. CIT 112 Taxman 61, Rotork Controls India Pvt. Ltd. Vs. CIT 314 ITR 62 and the decision of Rajasthan High Court in case of Udaipur Mineral Development Syndicate (P) Ltd. Vs. DCIT & Anr. 261 ITR 706. 50. The Ld. CIT(A) in assessee’s own case for A.Y. 2012-13 considering the decision of coordinate bench, Jaipur in the case of M/s. RSMM Ltd. Vs. ACIT in ITA No.144/JP/2014 &124/JP/2014 dated: 12.02.2016, allowed the claim of the assessee. Against this decision the department preferred an appeal before coordinate bench. The coordinate bench, Jai…

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 454/JPR/2023[2018-19]Status: DisposedITAT Jaipur16 Dec 2024AY 2018-19

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…f the decision of Supreme Court in case of Bharat Earth Movers Limited Vs. CIT 112 Taxman 61, Rotork Controls India Pvt. Ltd. Vs. CIT 314 ITR 62 and the decision of Rajasthan High Court in case of Udaipur Mineral Development Syndicate (P) Ltd. Vs. DCIT & Anr. 261 ITR 706. 50. The Ld. CIT(A) in assessee’s own case for A.Y. 2012-13 considering the decision of coordinate bench, Jaipur in the case of M/s. RSMM Ltd. Vs. ACIT in ITA No.144/JP/2014 &124/JP/2014 dated: 12.02.2016, allowed the claim of the assessee. Against this decision the department preferred an appeal before coordinate bench. The coordinate bench, Jai…

DCIT, CIRCLE 6, JAIPUR, NCRB, JPR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 453/JPR/2023[2017-18]Status: DisposedITAT Jaipur16 Dec 2024AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…f the decision of Supreme Court in case of Bharat Earth Movers Limited Vs. CIT 112 Taxman 61, Rotork Controls India Pvt. Ltd. Vs. CIT 314 ITR 62 and the decision of Rajasthan High Court in case of Udaipur Mineral Development Syndicate (P) Ltd. Vs. DCIT & Anr. 261 ITR 706. 50. The Ld. CIT(A) in assessee’s own case for A.Y. 2012-13 considering the decision of coordinate bench, Jaipur in the case of M/s. RSMM Ltd. Vs. ACIT in ITA No.144/JP/2014 &124/JP/2014 dated: 12.02.2016, allowed the claim of the assessee. Against this decision the department preferred an appeal before coordinate bench. The coordinate bench, Jai…

DCIT, CIRCLE-6 JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, TILAK NAGAR JPR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

ITA 452/JPR/2023[2016-17]Status: DisposedITAT Jaipur16 Dec 2024AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: MS. Alka Gautam, CIT, Ld. DR
Section 234ASection 250Section 94E

…f the decision of Supreme Court in case of Bharat Earth Movers Limited Vs. CIT 112 Taxman 61, Rotork Controls India Pvt. Ltd. Vs. CIT 314 ITR 62 and the decision of Rajasthan High Court in case of Udaipur Mineral Development Syndicate (P) Ltd. Vs. DCIT & Anr. 261 ITR 706. 50. The Ld. CIT(A) in assessee’s own case for A.Y. 2012-13 considering the decision of coordinate bench, Jaipur in the case of M/s. RSMM Ltd. Vs. ACIT in ITA No.144/JP/2014 &124/JP/2014 dated: 12.02.2016, allowed the claim of the assessee. Against this decision the department preferred an appeal before coordinate bench. The coordinate bench, Jai…

INDUS TOWERS LIMITED (FORMERLY KNOWN AS BHARTI INFRATEL LTD AND AS SUCCESSOR IN INTEREST OF ERSTWHILE INDUS TOWER LTD) ,GURUGRAM, HARYANA vs. DCIT, CIRCLE 12(1), NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 2762/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarindus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Acit, Vs. Indus Towers Ltd, 4Th Floor, Dlf Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Indus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Assessee By : Shri Ajay Vohra, Sr. Adv Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Ms. Shaurya Jain, Ca Revenue By: Shri Mukesh Kumar Jain, Cit Dr Date Of Hearing 12/09/2024 Date Of Pronouncement 10/12/2024

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Mukesh Kumar Jain, CIT DR
Section 115JSection 139(5)Section 142Section 143(3)Section 148

…reon becomes an expenditure wholly and exclusively for the purpose of business of the assessee. This issue was subject matter of consideration of the Hon‟ble Rajasthan High Court in the case of Udaipur Mineral Development Syndicate Pvt Ltd vs DCIT reported in 261 ITR 706 (Raj) wherein, the Hon'ble Court was dealing with the facts where there existed a clause in the agreement between the assessee and the state that the lessee (assessee) should restore the surface land so used to its original condition (in the similar nature of SRO). With regard to allowability of expenses, the Court held that very moment assessee…

ACIT , CIRCLE 10, NEW DELHI vs. INDUS TOWER LIMITED, GURGAON

In the result, the appeal of the revenue is dismissed

ITA 2212/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarindus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Acit, Vs. Indus Towers Ltd, 4Th Floor, Dlf Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Indus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Assessee By : Shri Ajay Vohra, Sr. Adv Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Ms. Shaurya Jain, Ca Revenue By: Shri Mukesh Kumar Jain, Cit Dr Date Of Hearing 12/09/2024 Date Of Pronouncement 10/12/2024

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Mukesh Kumar Jain, CIT DR
Section 115JSection 139(5)Section 142Section 143(3)Section 148

…reon becomes an expenditure wholly and exclusively for the purpose of business of the assessee. This issue was subject matter of consideration of the Hon‟ble Rajasthan High Court in the case of Udaipur Mineral Development Syndicate Pvt Ltd vs DCIT reported in 261 ITR 706 (Raj) wherein, the Hon'ble Court was dealing with the facts where there existed a clause in the agreement between the assessee and the state that the lessee (assessee) should restore the surface land so used to its original condition (in the similar nature of SRO). With regard to allowability of expenses, the Court held that very moment assessee…

INDUS TOWERS LTD.,GURGAON vs. DCIT CIRCLE 12(1), NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 1962/DEL/2023[2010-11]Status: DisposedITAT Delhi10 Dec 2024AY 2010-11

Bench: Shri M. Balaganesh & Shri Vimal Kumarindus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Acit, Vs. Indus Towers Ltd, 4Th Floor, Dlf Cybercity, Central Circle-10, New Delhi Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Indus Towers Ltd (Formerly Vs. Dcit, Known As Bharti Infratel Ltd), Circle-12(1), 4Th Floor, Dlf Cybercity, New Delhi Building No. 10, Tower A, Dlf Qe, So Gurgaon, Haryana (Appellant) (Respondent) Pan: Aadcv0274F Assessee By : Shri Ajay Vohra, Sr. Adv Shri Rohit Jain, Adv Shri Deepesh Jain, Adv Ms. Shaurya Jain, Ca Revenue By: Shri Mukesh Kumar Jain, Cit Dr Date Of Hearing 12/09/2024 Date Of Pronouncement 10/12/2024

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Mukesh Kumar Jain, CIT DR
Section 115JSection 139(5)Section 142Section 143(3)Section 148

…reon becomes an expenditure wholly and exclusively for the purpose of business of the assessee. This issue was subject matter of consideration of the Hon‟ble Rajasthan High Court in the case of Udaipur Mineral Development Syndicate Pvt Ltd vs DCIT reported in 261 ITR 706 (Raj) wherein, the Hon'ble Court was dealing with the facts where there existed a clause in the agreement between the assessee and the state that the lessee (assessee) should restore the surface land so used to its original condition (in the similar nature of SRO). With regard to allowability of expenses, the Court held that very moment assessee…

DEPUTY COMMISSIONER OF INCOME TAX , NARIMAN POINT, MUMBAI vs. BEIL INFRASTRUCTURE LIMITED , GUJARAT

In the result, both the appeals of the revenue are dismissed

ITA 2732/MUM/2023[2017-18]Status: DisposedITAT Mumbai04 Jun 2024AY 2017-18

Bench: Justice (Retd.) C V Bhadang, Hon’Ble& Shri B.R. Baskaranassessment Year 2017-18 Assessment Year 2018-19

For Appellant: Shri S.Srinivasu, CIT-DR &For Respondent: Shri Kirit Kamdar &
Section 80I

…he A.O. further added the excess provision to the book profit treating the same as unascertained liability for the computation of book profit u/s. 115JB of the Act The Hon'ble Rajasthan High Court in the case of Udaipur Mineral Development Syndicate Pvt. Ltd. 261 ITR 706 had held that "as soon as the assessee dig the pits its liability to refill them arose and it was entitled to deduction of the expenses incurred for filling those pits, as the assessee was following mercantile system of accounting". Similar view was taken by the Co-ordinate Bench of Hyderabad in the case of NMDC Ltd. 56 taxrhann.com 396. The Co--…

DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE 6(3), MUMBAI, MUMBAI vs. BEIL INFRASTRUCTURE LIMITED , GUJARAT

In the result, both the appeals of the revenue are dismissed

ITA 2729/MUM/2023[2018-19]Status: DisposedITAT Mumbai04 Jun 2024AY 2018-19

Bench: Justice (Retd.) C V Bhadang, Hon’Ble& Shri B.R. Baskaranassessment Year 2017-18 Assessment Year 2018-19

For Appellant: Shri S.Srinivasu, CIT-DR &For Respondent: Shri Kirit Kamdar &
Section 80I

…he A.O. further added the excess provision to the book profit treating the same as unascertained liability for the computation of book profit u/s. 115JB of the Act The Hon'ble Rajasthan High Court in the case of Udaipur Mineral Development Syndicate Pvt. Ltd. 261 ITR 706 had held that "as soon as the assessee dig the pits its liability to refill them arose and it was entitled to deduction of the expenses incurred for filling those pits, as the assessee was following mercantile system of accounting". Similar view was taken by the Co-ordinate Bench of Hyderabad in the case of NMDC Ltd. 56 taxrhann.com 396. The Co--…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR vs. MESERS SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 54/RPR/2019[2016-17]Status: DisposedITAT Raipur30 Oct 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…on was crated for the liability, which was ascertainable and scientifically computed in accordance with the Government Guidelines, hence it was an allowable expenditure. Reliance is placed in the case of Udaipur Mineral Development Syndicate Pvt. Ltd v. DCIT [261 ITR 706], the Rajasthan High Court (‘HC’) noted that there was a clause in the lease deed which obliged the taxpayer to restore the surface land as far as possible 109 South Eastern Coal Fields Ltd. 201/BIL/2012,401/BIL/2014,115/BIL/2015,102,103,162/BIL/2017, 204/RPR/2017, 169/RPR/2018, 33/RPR/2019 204/BIL/2012, 382/BIL/2014, 103/BIL/2015, 98,99/BIL/201…

MESERS SOUTH EASTERN COALFIELDS LIMITED,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 33/RPR/2019[2016-17]Status: DisposedITAT Raipur30 Oct 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…on was crated for the liability, which was ascertainable and scientifically computed in accordance with the Government Guidelines, hence it was an allowable expenditure. Reliance is placed in the case of Udaipur Mineral Development Syndicate Pvt. Ltd v. DCIT [261 ITR 706], the Rajasthan High Court (‘HC’) noted that there was a clause in the lease deed which obliged the taxpayer to restore the surface land as far as possible 109 South Eastern Coal Fields Ltd. 201/BIL/2012,401/BIL/2014,115/BIL/2015,102,103,162/BIL/2017, 204/RPR/2017, 169/RPR/2018, 33/RPR/2019 204/BIL/2012, 382/BIL/2014, 103/BIL/2015, 98,99/BIL/201…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BILASPUR vs. SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 171/RPR/2018[2015-16]Status: DisposedITAT Raipur30 Oct 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…on was crated for the liability, which was ascertainable and scientifically computed in accordance with the Government Guidelines, hence it was an allowable expenditure. Reliance is placed in the case of Udaipur Mineral Development Syndicate Pvt. Ltd v. DCIT [261 ITR 706], the Rajasthan High Court (‘HC’) noted that there was a clause in the lease deed which obliged the taxpayer to restore the surface land as far as possible 109 South Eastern Coal Fields Ltd. 201/BIL/2012,401/BIL/2014,115/BIL/2015,102,103,162/BIL/2017, 204/RPR/2017, 169/RPR/2018, 33/RPR/2019 204/BIL/2012, 382/BIL/2014, 103/BIL/2015, 98,99/BIL/201…

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