Tribunal held that ; 10% of expenses was held to be allowable . ( AY. 2008 -09)
Mahanadi Coalfields Ltd. v. DCIT (2018) 61 ITR 585 (Ctk) (Trib)
S. 35E :Expenditure on prospecting – Minerals –Amortisation- 10% of expenses was held to be allowable .
S. 35E :Expenditure on prospecting – Minerals –Amortisation- 10% of expenses was held to be allowable .
Tribunal held that ; 10% of expenses was held to be allowable . ( AY. 2008 -09)