https://www.taxtmi.com/caselaws?id=787562 Donor intent for corpus donations must be demonstrated by specific written directions or equivalent documentary and banking evidence; where donor letters, receipt entries and FCRA account credits exist, corpus exemption is allowable, and the tribunal deleted the contested corpus addition. Cash deposits alleged as fee receipts can be substantiated by student lists, cash book entries, bank statements and audited accounts; the tribunal found such combined evidence sufficient to explain deposits and deleted unexplained-cash additions, allowing the appeal in full. en-us Tue, 27 Jan 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787562 Donor intent for corpus donations must be demonstrated by specific written directions or equivalent documentary and banking evidence; where donor letters, receipt entries and FCRA account credits exist, corpus exemption is allowable, and the tribunal deleted the contested corpus addition. Cash deposits alleged as fee receipts can be substantiated by student lists, cash book entries, bank statements and audited accounts; the tribunal found such combined evidence sufficient to explain deposits and deleted unexplained-cash additions, allowing the appeal in full. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787562