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2017 (4) TMI 1475 - BOMBAY HIGH COURTDisallowance being expenses incurred by the Company on account of mines development expenditure treated as deferred revenue expenses - HELD THAT:- The impugned order is common order passed for the AY 2000-01, 2003-04 and 2004-05. In the two appeals filed by the Revenue in respect of A.Y. 2000-01 and 2004-05, to this Court an identical question as raised herein was raised therein by the Revenue. We have today, by a separate order, dismissed the Revenue's appeal on this very issue in the above two appeals. Therefore, for the reasons recorded in our order passed today, Question(2) as proposed does not give rise to any substantial question of law. Thus, not entertained. Appeal admitted on substantial question of law at Q.(1) above - Tribunal was justified in holding the order of the CIT(A) in deleting disallowance being expenses incurred by the Company on account of mines development expenditure treated as deferred revenue expenses without appreciating the fact that benefit derived by the Company is staggered over the periods of years and therefore it will give enduring benefits to the Company?
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