https://www.taxtmi.com/caselaws?id=291446 The Tribunal allowed the assessee's appeals against the Commissioner of Income Tax (Appeals) orders for assessment years 2006-07 to 2010-11. It directed the Assessing Officer to reconsider the exemption claim under Section 11 of the Income-tax Act, emphasizing proper examination of capital expenditure deductions and collection of capitation fees. The Tribunal highlighted the authority of appellate bodies to consider additional grounds and the importance of ensuring due process in reassessing tax matters. The issue of reopening assessment was dismissed, but the exemption claim under Section 11 was remitted for reevaluation, resulting in all appeals being allowed for statistical purposes. en-us Mon, 04 Mar 2019 00:00:00 +0530 Wed, 11 Nov 2020 11:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291446 The Tribunal allowed the assessee's appeals against the Commissioner of Income Tax (Appeals) orders for assessment years 2006-07 to 2010-11. It directed the Assessing Officer to reconsider the exemption claim under Section 11 of the Income-tax Act, emphasizing proper examination of capital expenditure deductions and collection of capitation fees. The Tribunal highlighted the authority of appellate bodies to consider additional grounds and the importance of ensuring due process in reassessing tax matters. The issue of reopening assessment was dismissed, but the exemption claim under Section 11 was remitted for reevaluation, resulting in all appeals being allowed for statistical purposes. Case-Laws Income Tax Mon, 04 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291446