https://www.taxtmi.com/caselaws?id=58477 The Tribunal ruled in favor of the assessee Trust, holding that the donations should be treated as part of the corpus based on the provisions of s. 12 of the IT Act. Emphasizing the importance of the donor's specific direction, the Tribunal found that the conditions under s. 12 were met in this case. Consequently, the sum of Rs. 45,352 was to be excluded from the total income of the assessee, and the appeal was granted, supported by a previous Tribunal decision. en-us Tue, 15 Nov 1983 00:00:00 +0530 Mon, 20 Dec 2010 11:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58477 The Tribunal ruled in favor of the assessee Trust, holding that the donations should be treated as part of the corpus based on the provisions of s. 12 of the IT Act. Emphasizing the importance of the donor's specific direction, the Tribunal found that the conditions under s. 12 were met in this case. Consequently, the sum of Rs. 45,352 was to be excluded from the total income of the assessee, and the appeal was granted, supported by a previous Tribunal decision. Case-Laws Income Tax Tue, 15 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58477