M/S. BENGAL EMTA COAL MINES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE - XVI, KOLKATA, KOLKATA
In the result the appeal of the assessee is allowed for statistical purposes
ITA 361/KOL/2011[2006-07]Status: DisposedITAT Kolkata17 Nov 2017AY 2006-07
Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri S.S.Viswanethra Ravi, Jm ]
For Appellant: Shri Satish Khosla, Advocate & Shri Manish Khosla AdvocateFor Respondent: Shri David Z.Chowngth, Addl. CIT(DR)
Section 148Section 28Section 35E
houses and beautification .of Mission More, etc. Thus, the entire development expenditure of Rs.26,62,332 on which deduction under section 35E was claimed was not in the nature of expense incurred for development of Mines and accordingly the' deduction under section 35E of the Act was not admissible to the assessee. The expenses incurred .in the past on account
