https://www.taxtmi.com/caselaws?id=341795 The Tribunal partly allowed the appeal, ruling that corpus donations are capital receipts and not taxable, even if the trust is not registered under Section 12A/12AA. The voluntary contributions received for specific purposes were deemed as capital receipts and corpus funds, not income under Section 2(24)(iia) of the Income Tax Act. The decision was pronounced on 15/03/2017. en-us Wed, 15 Mar 2017 00:00:00 +0530 Tue, 18 Apr 2017 08:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341795 The Tribunal partly allowed the appeal, ruling that corpus donations are capital receipts and not taxable, even if the trust is not registered under Section 12A/12AA. The voluntary contributions received for specific purposes were deemed as capital receipts and corpus funds, not income under Section 2(24)(iia) of the Income Tax Act. The decision was pronounced on 15/03/2017. Case-Laws Income Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341795