https://www.taxtmi.com/caselaws?id=466486 Whether donations received through hundi coupons without complete donor identity qualify as corpus contributions was examined by reference to the distinction between voluntary contributions and contributions given with a specific direction to form part of the corpus. The tribunal accepted that the hundi coupons expressly directed amounts for building construction and that the amounts were applied accordingly; anonymous donation provisions were inapplicable to the years under consideration. Consequently, such purpose directed hundi donations were held to be corpus contributions and not includible in the trust's income under the applicable trust income provisions; revenue appeals were dismissed. en-us Wed, 29 Feb 2012 00:00:00 +0530 Tue, 10 Feb 2026 13:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466486 Whether donations received through hundi coupons without complete donor identity qualify as corpus contributions was examined by reference to the distinction between voluntary contributions and contributions given with a specific direction to form part of the corpus. The tribunal accepted that the hundi coupons expressly directed amounts for building construction and that the amounts were applied accordingly; anonymous donation provisions were inapplicable to the years under consideration. Consequently, such purpose directed hundi donations were held to be corpus contributions and not includible in the trust's income under the applicable trust income provisions; revenue appeals were dismissed. Case-Laws Income Tax Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466486