Donation to uplift living condition of manual scavengers form part of Corpus despite no specific instruction

1. Revenue is in appeal against the judgement of the Income Tax Appellate Tribunal dated 11.8.2016. Following question is presented for our consideration. “[A] Whether the ITAT has erred ion law in upholding the order of CIT (A) deleting the addition of Rs. 2,37,15,593/- made by the A.O. On account of unutilized revenue grant?” 2. We notice that in case of Tax Appeal No. 1934 of 2009, Division Bench of this Court in a judgement dated 2.5.2011 in substantially similar factual background has made following observations:- “Though multiple questions are framed, the issue is one, namely, whe...