https://www.taxtmi.com/caselaws?id=10648 HC held that donations received by the charitable trust were properly disclosed and applied for charitable purposes, and therefore could not be treated as income under section 68. Although the complete donor list or production of donors was not furnished, that omission did not warrant an inference of undisclosed income where donor details were provided and the trust's objects and activities were charitable. Consequently, section 68 did not apply to assess the donations as income. en-us Thu, 03 Feb 2005 00:00:00 +0530 Mon, 22 Sep 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10648 HC held that donations received by the charitable trust were properly disclosed and applied for charitable purposes, and therefore could not be treated as income under section 68. Although the complete donor list or production of donors was not furnished, that omission did not warrant an inference of undisclosed income where donor details were provided and the trust's objects and activities were charitable. Consequently, section 68 did not apply to assess the donations as income. Case-Laws Income Tax Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10648