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1969 (1) TMI 7 - HC - Income TaxAssessee, a manufacturer collected a percentage of the sale price towards charity but not spent that amount towards charity - Are the collections towards charity, the income of the assessee - Tribunal have not applied their mind as to whether the collections were contributed voluntarily and with a view to creating a trust - intention of the giver is important to decide whether the contributions would form part of the income of the assessee - case remanded
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