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    <title>2008 (4) TMI 11 - HIGH COURT OF DELHI</title>
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    <description>The Court dismissed the Revenue&#039;s appeal, affirming that the voluntary contributions received by the Charitable Trust were towards the corpus of the fund and not income. The donations were deemed voluntary, and no substantial question of law arose from the Tribunal&#039;s decision. The Tribunal&#039;s scrutiny of receipts issued by the trust supported the conclusion that the donations were towards the corpus and not income.</description>
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      <description>The Court dismissed the Revenue&#039;s appeal, affirming that the voluntary contributions received by the Charitable Trust were towards the corpus of the fund and not income. The donations were deemed voluntary, and no substantial question of law arose from the Tribunal&#039;s decision. The Tribunal&#039;s scrutiny of receipts issued by the trust supported the conclusion that the donations were towards the corpus and not income.</description>
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