https://www.taxtmi.com/caselaws?id=184433 The High Court held that the sum collected by the assessee on account of charity did not constitute the assessee's income for taxation purposes. Relying on legal precedents, including Supreme Court judgments emphasizing the charitable nature of such collections, the Court concluded that the amounts earmarked for charity were not part of the assessee's income. Consequently, the addition of the charity amount to the total income was deleted, resulting in the withdrawal of deductions allowed under section 80-G. The Court's decision favored the assessee and aligned with established legal principles regarding funds collected for charitable purposes. en-us Mon, 14 Feb 2005 00:00:00 +0530 Fri, 08 Jul 2016 13:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184433 The High Court held that the sum collected by the assessee on account of charity did not constitute the assessee's income for taxation purposes. Relying on legal precedents, including Supreme Court judgments emphasizing the charitable nature of such collections, the Court concluded that the amounts earmarked for charity were not part of the assessee's income. Consequently, the addition of the charity amount to the total income was deleted, resulting in the withdrawal of deductions allowed under section 80-G. The Court's decision favored the assessee and aligned with established legal principles regarding funds collected for charitable purposes. Case-Laws Income Tax Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184433