Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
iia) defines the word income in respect of charitable or religious trust as under : “Income includes voluntary contribution received by a trust created wholly or partly for religious or charitable purposes or by an institution established wholly or partly for such purposes etc.” Section 11(1)(d) defines corpus of the trust as under: “Subject to provisions of sections