https://www.taxtmi.com/caselaws?id=386805 The Tribunal classified Admission Fee, Re-admission Fee, and Term Charges as capital receipts, allowed depreciation on assets, and considered administrative and establishment expenses as application of income. The Revenue's appeal was dismissed. en-us Tue, 01 Oct 2019 00:00:00 +0530 Wed, 09 Oct 2019 07:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386805 The Tribunal classified Admission Fee, Re-admission Fee, and Term Charges as capital receipts, allowed depreciation on assets, and considered administrative and establishment expenses as application of income. The Revenue's appeal was dismissed. Case-Laws Income Tax Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386805