https://www.taxtmi.com/caselaws?id=210165 The tribunal dismissed the revenue's appeals, affirming that the donations were corpus donations exempt under section 11(1)(d) of the Income-tax Act. It held that the donations were voluntary contributions intended for the corpus fund, not capitation fees. The tribunal emphasized the significance of the donor's specific direction in classifying donations and upheld the exemptions granted to the assessee. en-us Wed, 27 Jul 2011 00:00:00 +0530 Mon, 26 Nov 2012 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210165 The tribunal dismissed the revenue's appeals, affirming that the donations were corpus donations exempt under section 11(1)(d) of the Income-tax Act. It held that the donations were voluntary contributions intended for the corpus fund, not capitation fees. The tribunal emphasized the significance of the donor's specific direction in classifying donations and upheld the exemptions granted to the assessee. Case-Laws Income Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210165