https://www.taxtmi.com/caselaws?id=305253 The Tribunal allowed the appeal filed by the assessee, upholding the grounds related to exemption under Section 10(23C)(iiiad) and depreciation. The lower authorities were found to have erred in disallowing the claims of the assessee during return processing under Section 143(1). The Tribunal determined that the issues regarding exemption under Section 11 and provisions of Sections 234A, 234B, 234C, and 234F were deemed academic and did not require separate adjudication. The decision was rendered on 6th September 2022. en-us Tue, 06 Sep 2022 00:00:00 +0530 Thu, 24 Nov 2022 10:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305253 The Tribunal allowed the appeal filed by the assessee, upholding the grounds related to exemption under Section 10(23C)(iiiad) and depreciation. The lower authorities were found to have erred in disallowing the claims of the assessee during return processing under Section 143(1). The Tribunal determined that the issues regarding exemption under Section 11 and provisions of Sections 234A, 234B, 234C, and 234F were deemed academic and did not require separate adjudication. The decision was rendered on 6th September 2022. Case-Laws Income Tax Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305253