https://www.taxtmi.com/caselaws?id=212584 The Tribunal upheld the addition of unaccounted donations as income of the trust based on incriminating diaries found during a survey. The trust was disqualified from exemptions under section 11 due to violations of section 13(1)(c) for certain assessment years. Depreciation was allowed based on the actual written down value, and deductions for payments to the Director of Technical Education were permitted. The Tribunal confirmed relief granted for certain unaccounted donations and treated voluntary contributions as capital receipts. Overall, the appeals were partly allowed for some assessment years and dismissed for others. en-us Fri, 20 Jan 2012 00:00:00 +0530 Sat, 14 Apr 2012 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212584 The Tribunal upheld the addition of unaccounted donations as income of the trust based on incriminating diaries found during a survey. The trust was disqualified from exemptions under section 11 due to violations of section 13(1)(c) for certain assessment years. Depreciation was allowed based on the actual written down value, and deductions for payments to the Director of Technical Education were permitted. The Tribunal confirmed relief granted for certain unaccounted donations and treated voluntary contributions as capital receipts. Overall, the appeals were partly allowed for some assessment years and dismissed for others. Case-Laws Income Tax Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212584