Supreme Court of India
M/s R.B. Shreeram Religious and Charitable Trust v. The Commissioner of Income-tax Vidarbha, Nagpur
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From the headnote
Income Tax Act. 1961 : S.2(24) (as it stood prior to amendment made by Finance Act, 1972), c s.12 (!)-Income of trust for charitable or religious purposes-Amounts received by trust as voluntary contribution-Exclusion from total income Held, since voluntary contribution was not applicable and was not in fact applied wholly for religious or charitable purposes, assessee trust cannot get benefit of s.12 (!)-Sub-section(!) refers to income in the form of voluntary contributions received by recepient trust-It has no reference to income which may later on be derived from investment of such
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