https://www.taxtmi.com/caselaws?id=761648 The tribunal upheld the CIT(A)'s decision to grant the assessee exemption under section 11, despite filing returns using ITR-6, emphasizing consistency and the prohibition against altering positions on identical issues with unchanged facts over different years. All grounds of appeal by the revenue, including those concerning depreciation, were dismissed as academic and infructuous. The revenue's appeal was dismissed, and the order was pronounced on 23rd October 2024 in Chennai. en-us Wed, 23 Oct 2024 00:00:00 +0530 Thu, 14 Nov 2024 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761648 The tribunal upheld the CIT(A)'s decision to grant the assessee exemption under section 11, despite filing returns using ITR-6, emphasizing consistency and the prohibition against altering positions on identical issues with unchanged facts over different years. All grounds of appeal by the revenue, including those concerning depreciation, were dismissed as academic and infructuous. The revenue's appeal was dismissed, and the order was pronounced on 23rd October 2024 in Chennai. Case-Laws Income Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761648