https://www.taxtmi.com/caselaws?id=798892 Donations made by a charitable trust to further its charitable objects may be deducted in computing income from other sources under Section 57(iii) where the trust is assessed as an AOP and does not claim exemption under Sections 11 and 12. Expenditure incurred to carry out those objects is treated as deductible; denying the deduction would subject gross receipts, rather than income, to tax. Qualifying donations to charitable institutions in furtherance of the trust's objects are therefore allowable in computing income from other sources. en-us Mon, 31 Aug 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798892 Donations made by a charitable trust to further its charitable objects may be deducted in computing income from other sources under Section 57(iii) where the trust is assessed as an AOP and does not claim exemption under Sections 11 and 12. Expenditure incurred to carry out those objects is treated as deductible; denying the deduction would subject gross receipts, rather than income, to tax. Qualifying donations to charitable institutions in furtherance of the trust's objects are therefore allowable in computing income from other sources. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798892