https://www.taxtmi.com/caselaws?id=328386 The Tribunal upheld the decision that no additions for capitation fees/donations should be made in the assessee's hands, as substantive additions were to be made in the SPM Trust, Pune's hands. The Tribunal emphasized that if the income should be assessed in the assessee's hands, the AO could issue a show cause notice for substantive assessment. Consequently, the Revenue's appeals for the assessment years 2005-06 to 2011-12 were dismissed. en-us Fri, 06 May 2016 00:00:00 +0530 Thu, 02 Jun 2016 15:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328386 The Tribunal upheld the decision that no additions for capitation fees/donations should be made in the assessee's hands, as substantive additions were to be made in the SPM Trust, Pune's hands. The Tribunal emphasized that if the income should be assessed in the assessee's hands, the AO could issue a show cause notice for substantive assessment. Consequently, the Revenue's appeals for the assessment years 2005-06 to 2011-12 were dismissed. Case-Laws Income Tax Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328386