TMI Blog2013 (2) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee was not shown in the books of account as forming part of the corpus donations. Assessee had pointed out a resolution of the Government containing a specific direction that voluntary contribution made to the society would form part of corpus of the trust - Decided against the revenue. - TAX APPEAL No. 2396 of 2009 - - - Dated:- 22-3-2011 - MR. AKIL KURESHI AND MS SONIA GOKANI JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer to the tune of Rs.34,96,84,719/. On the ground that the receipts were voluntary contribution without direction as referred to in Section 11(1)(d), and therefore, the above receipt were deemed to be assessee's income under Section 12(1) of the Income Tax Act, 1961. The assessee sought to challenge this order of Assessing Officer before CIT(Appeals) and following its own earlier order f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing the appeal. It has been pointed out by the learned counsel that since grant in aid received by assessee was not shown in the books of account of assessee as forming part of the corpus donations, in absence of any specific directions to that effect, order of the tribunal not confirming order of Assessing Officer is being challenged here requiring consideration of this Court. It has been alt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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