Delhi HC Grants Conditional Release of Artwork “The Scarecrow” on ₹2 Lakh Deposit and ₹30,000 Redemption Fee

The ITAT has allowed a "deduction" after accepting a "medical director's certificate" that a "100-bed requirement for hospitals" under "Section 35AD(8)" was met. The tribunal's decision, which is a significant victory for the company, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.