Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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The ITAT held in favor of the assessee on the denial of depreciation issue. The CIT(A)'s decision to allow the assessee's claim of depreciation was upheld, directing the AO to grant the depreciation. The tribunal confirmed that the assessee, a registered charitable society under the Societies Registration Act, qualifies for exemptions u/s 11 to 13. The society's activities were deemed charitable as they aimed to promote Information Technology (STPI) without individual benefit. Relying on the precedent from AY 2012-13, the tribunal dismissed the Revenue's appeal, upholding the assessee's charitable status. The assessee's appeal was allowed, while the Revenue's appeal was rejected.
The ITAT held in favor of the assessee on the denial of depreciation issue. The CIT(A)'s decision to allow the assessee's claim of depreciation was upheld, directing the AO to grant the depreciation. The tribunal confirmed that the assessee, a registered charitable society under the Societies Registration Act, qualifies for exemptions u/s 11 to 13. The society's activities were deemed charitable as they aimed to promote Information Technology (STPI) without individual benefit. Relying on the precedent from AY 2012-13, the tribunal dismissed the Revenue's appeal, upholding the assessee's charitable status. The assessee's appeal was allowed, while the Revenue's appeal was rejected.
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