https://www.taxtmi.com/caselaws?id=217811 The tribunal allowed the appeals for statistical purposes, directing the assessing officer to re-examine the treatment of donations and contributions as income, providing the assessee an opportunity to substantiate that these were not capitation fees. The tribunal also instructed a re-evaluation of the aggregate receipts exceeding Rs.1 crore for 2006-07 and upheld the CIT(A)'s direction to re-compute income for 2007-08 by applying commercial principles and verifying actual donations received. en-us Wed, 18 Jul 2012 00:00:00 +0530 Mon, 21 Jan 2013 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217811 The tribunal allowed the appeals for statistical purposes, directing the assessing officer to re-examine the treatment of donations and contributions as income, providing the assessee an opportunity to substantiate that these were not capitation fees. The tribunal also instructed a re-evaluation of the aggregate receipts exceeding Rs.1 crore for 2006-07 and upheld the CIT(A)'s direction to re-compute income for 2007-08 by applying commercial principles and verifying actual donations received. Case-Laws Income Tax Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217811