https://www.taxtmi.com/caselaws?id=59543 The ITAT allowed the appeal for statistical purposes, ruling in favor of the assessee on both issues. It held that the corpus donation should be treated as such and allowed the deduction under section 11(1)(d). Additionally, it directed a reconsideration of the exemption denial under section 11 for the donation to Nathdwara Trust, emphasizing that section 13(1)(c) applies only to the income of the trust, not the corpus. en-us Tue, 14 Oct 2003 00:00:00 +0530 Mon, 18 Jun 2012 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59543 The ITAT allowed the appeal for statistical purposes, ruling in favor of the assessee on both issues. It held that the corpus donation should be treated as such and allowed the deduction under section 11(1)(d). Additionally, it directed a reconsideration of the exemption denial under section 11 for the donation to Nathdwara Trust, emphasizing that section 13(1)(c) applies only to the income of the trust, not the corpus. Case-Laws Income Tax Tue, 14 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59543