Mining without Environmental Clearance Not Illegal, Income Tax Dept cannot Disallow Expenses without Proof u/s 37(1): Orissa HC

The Orissa High Court has ruled that mining without environmental clearance is not illegal income, and the Income Tax Department cannot disallow expenses without proof. This decision clarifies the tax treatment of income from mining activities. The court's ruling emphasizes the importance of providing evidence to disallow expenses. This judgment protects taxpayers from unwarranted disallowances. The ruling underscores the need for fair tax assessments.