Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14
264 is reproduced below:= 15 Mayank Welfare society ITANos.232 & 776/Ind/2018/17 "In order to understand the modalities of the donation in this case, the activity of the trust has to be seen. It is a unique way of creating impersonal wealth. In a village, like minded fanners get together and cultivate land and produce wealth in the service