2009 (11) TMI 61

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....ashi Dhugga, Advocate for the appellant. SATISH KUMAR MITTAL, J. (ORAL) The revenue has filed the instant appeal under section 260-A of the Income Tax Act, 1961 against the order dated 30.3.2009 passed by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh in ITA No.24/CHD/2009 for the Assessment Year 2005-2006 raising the following substantial questions of law:- 1. Whether on....

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....on'ble Tribunal was correct in law in sustaining the order of the ld.CIT (A), in deleting the addition of Rs.11,691/- on account of Misc.Income, Rs.1,39,775/- on account of registration fee and Rs.16,92,450/- on account of building fund which are neither donations nor voluntary contributions and fall outside the ambit of Section 11(1)(d) of the Income Tax Act and are to be taxed as 'income from ot....