https://www.taxtmi.com/highlights?id=70447 Denial of benefit of section 11(1)(d) - Earmarked funds - To be treated as corpus donation or not - It is a well-settled position in law when a trust received a particular sum, which is earmarked, for a specific purpose, it constitutes nothing but a receipt to be treated as forming part of the corpus - Benefit of exemption allowed - AT en-us Tue, 20 Jun 2023 16:19:40 +0530 Tue, 20 Jun 2023 18:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70447 Denial of benefit of section 11(1)(d) - Earmarked funds - To be treated as corpus donation or not - It is a well-settled position in law when a trust received a particular sum, which is earmarked, for a specific purpose, it constitutes nothing but a receipt to be treated as forming part of the corpus - Benefit of exemption allowed - AT Highlights Income Tax Tue, 20 Jun 2023 16:19:40 +0530 https://www.taxtmi.com/highlights?id=70447