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Income Tax

The donations received for specific purpose of acquiring the...

Donations for Capital Assets Are Tied-Up Grants, Not Income, u/s 2(24)(ii)(a) of Income Tax Act.

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Income TaxDecember 2, 2017Case LawsAT

The donations received for specific purpose of acquiring the capital assets are tied up grants and cannot be treated as income u/s 2(24)(ii)(a) - AT

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