Assessee-society which is  registered under section 12A as a charitable society offering services to nation as arm of Govt. of India under Software Technology Park of India (STPI) scheme.  Assessing Officer held  that assessee is  indulged in business activities and treated all income except interest income as income from business and profession. Commissioner (Appeals) held that assessee  is eligible for benefit of exemption under sections 11 to 13. On appeal the Tribunal held that assessee’s own case for succeeding assessment year on identical issue Tribunal had held assessee is  a charitable society and income had to be computed in accordance with provisions of sections 11 to 13. Order of CIT(A) is affirmed. Claim of depreciation cannot be treated as double deduction. (AY. 2011-12)