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![Corpus Fund received for meeting Capital Expenditure is not Taxable in the hands of a Trust not registered u/s 12AA: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Corpus Fund received for meeting Capital Expenditure is not Taxable in the hands of a Trust not registered u/s 12AA: ITAT Delhi [Read Order]")
Corpus Fund received for meeting Capital Expenditure is not Taxable in the hands of a Trust not registered u/s 12AA: ITAT Delhi [Read Order]
Recently, in Divine Educational Institute and Social Development Society v. ITO, the Delhi ITAT held that corpus fund which is meant for specific...