https://www.taxtmi.com/caselaws?id=307463 The Tribunal dismissed the appeals filed by the assessee for the assessment years, except for partially allowing the appeal for the assessment year 2013-14 regarding the claim for depreciation. The Tribunal upheld the denial of exemption under Section 11, the applicability of the first proviso to Section 2(15), and the disallowance under Section 43B. It rejected the classification of the assessee as a "State" under Article 12 and its implications under Article 289. en-us Thu, 16 Jun 2022 00:00:00 +0530 Sat, 15 Apr 2023 00:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307463 The Tribunal dismissed the appeals filed by the assessee for the assessment years, except for partially allowing the appeal for the assessment year 2013-14 regarding the claim for depreciation. The Tribunal upheld the denial of exemption under Section 11, the applicability of the first proviso to Section 2(15), and the disallowance under Section 43B. It rejected the classification of the assessee as a "State" under Article 12 and its implications under Article 289. Case-Laws Income Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307463