DCIT, CHENNAI vs. M/S. NEYVELI LIGNITE CORPORATION LTD., NEYVELI
In the result, Ground Nos
ITA 2161/CHNY/2016[2009-10]Status: DisposedITAT Chennai10 Aug 2017AY 2009-10
Bench: Shri George Mathan & Shri A. Mohan Alankamony
For Appellant: Mr.Raghavan RamabadranFor Respondent: Mrs.Ruby George, CIT
Section 80I
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
