https://www.taxtmi.com/caselaws?id=375160 The Tribunal allowed the appeal partly, granting relief to the assessee on the issues of corpus donations and loans received. The benefit of sections 11 and 12, as well as exemption under section 10(23C)(iiiad), was affirmed for the assessee trust. The Tribunal directed the Assessing Officer to grant the benefit of sections 11 and 12 to the assessee for the relevant assessment year. The additions made on account of corpus donations and loans received were deleted based on the retrospective application of relevant provisions and supporting judicial decisions. en-us Tue, 05 Feb 2019 00:00:00 +0530 Fri, 15 Feb 2019 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375160 The Tribunal allowed the appeal partly, granting relief to the assessee on the issues of corpus donations and loans received. The benefit of sections 11 and 12, as well as exemption under section 10(23C)(iiiad), was affirmed for the assessee trust. The Tribunal directed the Assessing Officer to grant the benefit of sections 11 and 12 to the assessee for the relevant assessment year. The additions made on account of corpus donations and loans received were deleted based on the retrospective application of relevant provisions and supporting judicial decisions. Case-Laws Income Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375160