Voluntary contributions within the meaning of Section 12


Last updated: 10 July 2008

Court :

Brief :
Case Fact: Whether membership fee received by the society from its members can be treated as voltunary contribution u/s 12

Citation :
C.I.T Vs. Divine Light Mission

Decision: Held by hon"ble court that voluntary contribution means payment made without any compulsion. Whereas in this case, member is under an obligation to pay the fee. Hence, it could not be treated as voluntary contribution u/s 12.
 

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