Charitable Trust Donations: Contradictory Findings on Income Status u/s 11(1)(d) of the Income Tax Act.

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....Charitable Trust - The findings are mutually contradictory ie. on the one hand the corpus donations have been taken as income; on the other, they have been held not to be treated as part of assessee's income by quoting relevant provision {sec.11(1)(d) of the Act} - AT....