https://www.taxtmi.com/caselaws?id=773954 Where donations are shown, on the Assessing Officer's remand report, to have been received from the donors with specific instructions that they form part of the society's corpus, the addition cannot be sustained as unexplained income. The appellate relief was upheld because the Revenue failed to show any valid basis to disturb the finding that the receipts were corpus contributions supported by the remand material. The legal principle stated is that an addition treating such donations as unexplained income cannot stand where the departmental remand report itself supports the assessee's explanation. en-us Fri, 16 May 2025 00:00:00 +0530 Tue, 01 Jul 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773954 Where donations are shown, on the Assessing Officer's remand report, to have been received from the donors with specific instructions that they form part of the society's corpus, the addition cannot be sustained as unexplained income. The appellate relief was upheld because the Revenue failed to show any valid basis to disturb the finding that the receipts were corpus contributions supported by the remand material. The legal principle stated is that an addition treating such donations as unexplained income cannot stand where the departmental remand report itself supports the assessee's explanation. Case-Laws Income Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773954