https://www.taxtmi.com/caselaws?id=206740 The Tribunal allowed the appeal of the assessee, directing the AO to delete the addition of Rs. 40,55,480 to the income. The donations were considered corpus donations as they were received with specific directions for building construction, exempting them from being treated as income under sections 11 and 12 of the Act. The Tribunal overturned the CIT(A)'s decision, ruling in favor of the assessee. en-us Fri, 29 Jan 2010 00:00:00 +0530 Tue, 15 Nov 2011 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206740 The Tribunal allowed the appeal of the assessee, directing the AO to delete the addition of Rs. 40,55,480 to the income. The donations were considered corpus donations as they were received with specific directions for building construction, exempting them from being treated as income under sections 11 and 12 of the Act. The Tribunal overturned the CIT(A)'s decision, ruling in favor of the assessee. Case-Laws Income Tax Fri, 29 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206740