Mining without Environmental Clearance Not Illegal, Income Tax Dept cannot Disallow Expenses without Proof u/s 37(1): Orissa HC [Read Order]
Orissa HC rules that mining without environmental clearance is not automatically illegal for taxation, barring the tax department from disallowing expenses without conclusive proof.
By Kavi Priya - On March 19, 2025 12:57 pm - 2 mins read
In a recent ruling, the Orissa High Court held that mining without environmental clearance does not automatically constitute illegal mining for taxation purposes and ruled that the Income Tax Department cannot disallow expenses under Explanation (1) to Section 37(1) of the Income Tax Act unless illegal activity is conclusively proven. The Principal Commissioner of Income…
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