Avail 20% discount on updated CA lectures for Dec 21 .Use Code RESULT20 !! Call : 088803-20003


Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Voluntary contributions within the meaning of Section 12


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
Views :
Report Abuse


Trending Tags