https://www.taxtmi.com/caselaws?id=263228 The Tribunal held that the bank accounts and properties in the name of the assessee, a bishop of a church, were held in a fiduciary capacity for the church. Therefore, deposits in these accounts were deemed as the church's income, not the individual's. The Tribunal upheld the decision to delete the additions made by the Assessing Officer, dismissing all appeals by the Revenue. en-us Fri, 06 Mar 2015 00:00:00 +0530 Sat, 29 Aug 2015 05:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263228 The Tribunal held that the bank accounts and properties in the name of the assessee, a bishop of a church, were held in a fiduciary capacity for the church. Therefore, deposits in these accounts were deemed as the church's income, not the individual's. The Tribunal upheld the decision to delete the additions made by the Assessing Officer, dismissing all appeals by the Revenue. Case-Laws Income Tax Fri, 06 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263228