Voluntary contributions within the meaning of Section 12


Last updated: 12 March 2008

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.
 
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