Held that Corpus donations are distinct and separate from income derived from property held under trust hence not entitled to exemption. (AY.2016-17
Dawoodi Bohra Musafirkhana Trust v. ITO (E) (2024)112 ITR 8 (SN)(Ahd)(Trib)
S. 11 : Property held for charitable purposes-Corpus donations-Distinct and separate from income derived from property held under trust-Not entitled to exemption.[S. 2(24), 11(1(a), 11(1)(d), 12(1)]