https://www.taxtmi.com/caselaws?id=56572 The Appellate Tribunal ruled in favor of the assessee, determining that the donations received for compiling an 'Encyclopaedia of Muslims in India' and the interest earned on these donations should not be treated as income. The Tribunal found that the donations and interest did not constitute the assessee's income, considering the subsequent transfer of funds to the institute founded. Consequently, the Tribunal directed the deletion of these amounts from the assessee's total income for the relevant assessment years, allowing the appeal for the assessment year 1977-78 fully and partly for the assessment year 1978-79. en-us Tue, 31 Aug 1982 00:00:00 +0530 Sat, 04 Dec 2010 15:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56572 The Appellate Tribunal ruled in favor of the assessee, determining that the donations received for compiling an 'Encyclopaedia of Muslims in India' and the interest earned on these donations should not be treated as income. The Tribunal found that the donations and interest did not constitute the assessee's income, considering the subsequent transfer of funds to the institute founded. Consequently, the Tribunal directed the deletion of these amounts from the assessee's total income for the relevant assessment years, allowing the appeal for the assessment year 1977-78 fully and partly for the assessment year 1978-79. Case-Laws Income Tax Tue, 31 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56572