https://www.taxtmi.com/caselaws?id=71579 The Tribunal partially allowed the appeal, ruling that a certain sum received from unknown donors was taxable, while the rest of the amounts were not taxable as they were either capital receipts or donations towards the corpus of the Trust. The donations from tenants were considered voluntary and not linked to shop allotments, thus not subject to tax. The Tribunal rejected the Revenue's argument regarding the applicability of section 13(i)(c) of the Income-tax Act, holding that the donations fell outside the relevant provisions. en-us Wed, 22 Mar 2000 00:00:00 +0530 Mon, 25 Apr 2011 17:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71579 The Tribunal partially allowed the appeal, ruling that a certain sum received from unknown donors was taxable, while the rest of the amounts were not taxable as they were either capital receipts or donations towards the corpus of the Trust. The donations from tenants were considered voluntary and not linked to shop allotments, thus not subject to tax. The Tribunal rejected the Revenue's argument regarding the applicability of section 13(i)(c) of the Income-tax Act, holding that the donations fell outside the relevant provisions. Case-Laws Income Tax Wed, 22 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71579