https://www.taxtmi.com/caselaws?id=252939 Charitable exemption under section 11 was not denied merely because Form 10B was filed during assessment, as the filing requirement was treated as procedural and the assessee's entitlement had to be judged on the year's facts; exemption was allowed. Expenditure on dismantling temporary huts required fresh consideration because the first appellate order lacked a speaking basis. Professional fees linked to litigation over the educational building were allowed. Disallowance of unverified expenses was sustained because cheque payment alone did not prove business purpose. Depreciation on the Virendra Gram building was allowed despite the land standing in others' names, and the addition for alleged cessation of caution-money liability was deleted because the liability had not ceased. en-us Thu, 24 Apr 2014 00:00:00 +0530 Fri, 07 Nov 2014 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252939 Charitable exemption under section 11 was not denied merely because Form 10B was filed during assessment, as the filing requirement was treated as procedural and the assessee's entitlement had to be judged on the year's facts; exemption was allowed. Expenditure on dismantling temporary huts required fresh consideration because the first appellate order lacked a speaking basis. Professional fees linked to litigation over the educational building were allowed. Disallowance of unverified expenses was sustained because cheque payment alone did not prove business purpose. Depreciation on the Virendra Gram building was allowed despite the land standing in others' names, and the addition for alleged cessation of caution-money liability was deleted because the liability had not ceased. Case-Laws Income Tax Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252939