https://www.taxtmi.com/caselaws?id=348475 The High Court of Kerala confirmed that interest earned on voluntary contributions, when added to the corpus based on donor instructions, qualifies for exemption under Section 11(1)(d) of the Income Tax Act. The court upheld the ITAT's decision, dismissing the Revenue's appeal and emphasizing adherence to donor instructions for income exemption. en-us Tue, 22 Aug 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348475 The High Court of Kerala confirmed that interest earned on voluntary contributions, when added to the corpus based on donor instructions, qualifies for exemption under Section 11(1)(d) of the Income Tax Act. The court upheld the ITAT's decision, dismissing the Revenue's appeal and emphasizing adherence to donor instructions for income exemption. Case-Laws Income Tax Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348475