Case Law Details
Case Name : Jeypore Evangelical Lutheran Church Vs ITO (ITAT Cuttack)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Cuttack
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Jeypore Evangelical Lutheran Church Vs ITO (ITAT Cuttack)
From the narration given in the list of donations, it is observed that the amount of donation has been given for the specific purpose. The Assessing Officer has bifurcated three donations as specific purpose and left out other donations not being specific purpose without giving any reason. The donations are being specific purpose and being capital receipts are not coming within the ambit of definition of income as defined under section 2(24)(ii) of the Act. It being a
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