10 results for “depreciation”+ Section 35Eclear
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Bench: Shri George Mathan & Shri A. Mohan Alankamony
section 35E. Overburden removal expenditure: ITA Nos.2161 to 2163/Mds/2016 & ITA Nos.2199 & 2200/Mds/2016 :- 22 -: The above expenditure incurred after commissioning of Mines is called Overburden removal expenditure and the same has been claimed as revenue. Sometimes, the connected thermal project is not ready to take lignite, due to delay in commissioning of the project. At that time, the overburden removal activities