https://www.taxtmi.com/caselaws?id=219514 The Tribunal partially allowed the Revenue's appeals for statistical purposes, addressing eligibility for Section 11 benefits, depreciation claim, and unrecorded capitation fees. It directed verification of additional fees charged by the assessee for student admissions, allowed depreciation as a deduction for charitable purposes, and upheld the deletion of protective additions related to capitation fees. The Tribunal's decisions were based on legal precedents and interpretations of the Income Tax Act, with matters remanded for further consideration in line with its observations. en-us Fri, 20 Jul 2012 00:00:00 +0530 Wed, 12 Dec 2012 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219514 The Tribunal partially allowed the Revenue's appeals for statistical purposes, addressing eligibility for Section 11 benefits, depreciation claim, and unrecorded capitation fees. It directed verification of additional fees charged by the assessee for student admissions, allowed depreciation as a deduction for charitable purposes, and upheld the deletion of protective additions related to capitation fees. The Tribunal's decisions were based on legal precedents and interpretations of the Income Tax Act, with matters remanded for further consideration in line with its observations. Case-Laws Income Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219514