https://www.taxtmi.com/caselaws?id=63878 The Tribunal allowed the assessee's appeals, determining that contributions received for the corpus were not taxable as income. Assessments for the years 1977-78 and 1978-79 were reversed, with contributions of Rs. 10,01,000 and Rs. 20 lakhs being deleted from the assessment. The Tribunal emphasized that the assessments could not stand to prevent double taxation, as disallowed in the donor's hands and taxed in the trust's hands. en-us Fri, 04 Feb 1983 00:00:00 +0530 Wed, 02 Feb 2011 15:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63878 The Tribunal allowed the assessee's appeals, determining that contributions received for the corpus were not taxable as income. Assessments for the years 1977-78 and 1978-79 were reversed, with contributions of Rs. 10,01,000 and Rs. 20 lakhs being deleted from the assessment. The Tribunal emphasized that the assessments could not stand to prevent double taxation, as disallowed in the donor's hands and taxed in the trust's hands. Case-Laws Income Tax Fri, 04 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63878