https://www.taxtmi.com/caselaws?id=58231 The Tribunal held that the assessee trust did not qualify for exemptions under Sections 10(22) and 11, and the claim for relief under Section 54 was rejected. The nature of donations was to be further investigated by the Commissioner (Appeals), and the deduction under Section 80QQ was upheld. Both appeals were partly allowed. en-us Fri, 21 Jan 1983 00:00:00 +0530 Sat, 18 Dec 2010 10:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58231 The Tribunal held that the assessee trust did not qualify for exemptions under Sections 10(22) and 11, and the claim for relief under Section 54 was rejected. The nature of donations was to be further investigated by the Commissioner (Appeals), and the deduction under Section 80QQ was upheld. Both appeals were partly allowed. Case-Laws Income Tax Fri, 21 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58231