https://www.taxtmi.com/caselaws?id=295318 The Tribunal upheld the ld. CIT(A)'s decision in all aspects contested by the Revenue, including the treatment of the Inspector Report, characterization of gross sale consideration as rent, classification of the assessee's activities as general public utility, application of 'The proova Sanskriti Kendra' decision, disallowance of double deduction on depreciation, treatment of membership fees as corpus income, and rejection of the Revenue's attempt to amend appeal grounds. The Tribunal's rulings favored the assessee in each instance, emphasizing the correctness of the ld. CIT(A)'s assessments. en-us Thu, 31 Jul 2014 00:00:00 +0530 Sat, 29 May 2021 08:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295318 The Tribunal upheld the ld. CIT(A)'s decision in all aspects contested by the Revenue, including the treatment of the Inspector Report, characterization of gross sale consideration as rent, classification of the assessee's activities as general public utility, application of 'The proova Sanskriti Kendra' decision, disallowance of double deduction on depreciation, treatment of membership fees as corpus income, and rejection of the Revenue's attempt to amend appeal grounds. The Tribunal's rulings favored the assessee in each instance, emphasizing the correctness of the ld. CIT(A)'s assessments. Case-Laws Income Tax Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295318