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Voluntary contributions within the meaning of Section 12

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Court :
Supreme Court

Brief :

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

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.
 

Rahul Tibrewal
on 12 March 2008
Published in Income Tax
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