Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Voluntary contributions specifically earmarked for temple building construction and renovation were treated as corpus donations and therefore capital receipts. The Tribunal relied on donor lists, affidavits, receipts and audited accounts showing that the funds were received and applied for the stated construction purpose, and the Revenue did not rebut that material. It held that such earmarked corpus donations do not become taxable merely because the trust is unregistered under section 12A. Following prior ITAT authority, the addition for voluntary contributions was deleted as unsustainable.
Voluntary contributions specifically earmarked for temple building construction and renovation were treated as corpus donations and therefore capital receipts. The Tribunal relied on donor lists, affidavits, receipts and audited accounts showing that the funds were received and applied for the stated construction purpose, and the Revenue did not rebut that material. It held that such earmarked corpus donations do not become taxable merely because the trust is unregistered under section 12A. Following prior ITAT authority, the addition for voluntary contributions was deleted as unsustainable.
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