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    <title>2022 (4) TMI 342 - ITAT MUMBAI</title>
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    <description>The Tribunal remanded the issue of taxability of corpus donation received by the assessee trust for the purpose of purchasing property/Dargah to the CIT(A), directing that if the donations were indeed for the corpus of the trust, they should not be taxed. Additionally, the Tribunal remanded the classification of rental income issue to the CIT(A) for fresh adjudication, emphasizing the need for the assessee to provide necessary details and ensuring a fair opportunity for the assessee to be heard. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal remanded the issue of taxability of corpus donation received by the assessee trust for the purpose of purchasing property/Dargah to the CIT(A), directing that if the donations were indeed for the corpus of the trust, they should not be taxed. Additionally, the Tribunal remanded the classification of rental income issue to the CIT(A) for fresh adjudication, emphasizing the need for the assessee to provide necessary details and ensuring a fair opportunity for the assessee to be heard. The appeal was allowed for statistical purposes.</description>
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