https://www.taxtmi.com/highlights?id=102960 Donor-directed corpus contributions received by an approved educational institution retain their corpus character where donors specifically earmark them, even when exemption is claimed under section 10(23C)(vi) rather than section 11. Such contributions are materially distinct from ordinary voluntary receipts available for application towards institutional objects. The absence of identically worded corpus provisions in section 10(23C)(vi) during the relevant year does not by itself recharacterise genuine corpus receipts as taxable revenue, absent material showing that the corpus designation is a facade. Accordingly, the addition for these corpus contributions was deleted. en-us Sat, 22 Aug 2026 10:33:32 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102960 Donor-directed corpus contributions received by an approved educational institution retain their corpus character where donors specifically earmark them, even when exemption is claimed under section 10(23C)(vi) rather than section 11. Such contributions are materially distinct from ordinary voluntary receipts available for application towards institutional objects. The absence of identically worded corpus provisions in section 10(23C)(vi) during the relevant year does not by itself recharacterise genuine corpus receipts as taxable revenue, absent material showing that the corpus designation is a facade. Accordingly, the addition for these corpus contributions was deleted. Highlights Income Tax Sat, 22 Aug 2026 10:33:32 +0530 https://www.taxtmi.com/highlights?id=102960