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2013 (2) TMI 148 - HC - Income TaxAddition of voluntary contribution u/s 12(1) – Voluntary contribution received from Government without direction as referred to in Section 11(1)(d) - Held that:- As decided in assessee's own case [2010 (12) TMI 1057 - GUJARAT HIGH COURT] Voluntary contribution received by assessee was not shown in the books of account as forming part of the corpus donations. Assessee had pointed out a resolution of the Government containing a specific direction that voluntary contribution made to the society would form part of corpus of the trust - Decided against the revenue.
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