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ITAT, Mumbai: Corpus Donations by Un-Registered Trust Considered as Capital Receipt - (11 Apr 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal, Mumbai has observed that Corpus Donations received by an un-registered trust will be under the purview of Capital Receipt, and therefore are not taxable.

Tags : INCOME TAX APPELLATE TRIBUNAL   CORPUS DONATIONS   CAPITAL RECEIPT  

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