https://www.taxtmi.com/article/detailed?id=6369 The Tribunal found that offerings collected in temple hundis and donation boxes do not qualify as anonymous donations aimed at curbing unaccounted inflows, because such institutions cannot practicably maintain donor identity records and the receipts are spontaneous gifts without consideration; the Tribunal allowed the assessee's appeal but added a rider permitting taxation under other provisions, a qualification with which the author disagrees given absence of cross objections. en-us Tue, 04 Aug 2015 05:45:47 +0530 Tue, 04 Aug 2015 05:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6369 The Tribunal found that offerings collected in temple hundis and donation boxes do not qualify as anonymous donations aimed at curbing unaccounted inflows, because such institutions cannot practicably maintain donor identity records and the receipts are spontaneous gifts without consideration; the Tribunal allowed the assessee's appeal but added a rider permitting taxation under other provisions, a qualification with which the author disagrees given absence of cross objections. Articles Income Tax Tue, 04 Aug 2015 05:45:47 +0530 https://www.taxtmi.com/article/detailed?id=6369