https://www.taxtmi.com/caselaws?id=177113 Collections made by an assessee through charity sale bills were not liable to be assessed as income where the tax authority made a bald addition without the factual enquiries required by the Court's earlier binding decision. The Court reiterated that the nature of such receipts must be properly investigated before they can be brought to tax, and an unsupported assumption is insufficient. On that footing, the disputed amount was held not assessable as income, in favour of the assessee. en-us Wed, 05 Oct 1983 00:00:00 +0530 Mon, 04 Jan 2016 10:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177113 Collections made by an assessee through charity sale bills were not liable to be assessed as income where the tax authority made a bald addition without the factual enquiries required by the Court's earlier binding decision. The Court reiterated that the nature of such receipts must be properly investigated before they can be brought to tax, and an unsupported assumption is insufficient. On that footing, the disputed amount was held not assessable as income, in favour of the assessee. Case-Laws Income Tax Wed, 05 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177113