https://www.taxtmi.com/caselaws?id=66980 A trade association is charitable where its dominant purpose is the advancement of an object of general public utility, even if it protects members' interests and regulates trade in grains and oilseeds; the relevant character depends on the predominant object, not a profit motive. Receipts described as 50 paise per quintal were treated as voluntary contributions because the material showed they were made without pressure, were not linked to specific services or quid pro quo, and were intended to support the institution's objects. On that basis, the contributions were exempt as voluntary contributions under section 12. en-us Fri, 16 May 1980 00:00:00 +0530 Tue, 08 Mar 2011 15:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66980 A trade association is charitable where its dominant purpose is the advancement of an object of general public utility, even if it protects members' interests and regulates trade in grains and oilseeds; the relevant character depends on the predominant object, not a profit motive. Receipts described as 50 paise per quintal were treated as voluntary contributions because the material showed they were made without pressure, were not linked to specific services or quid pro quo, and were intended to support the institution's objects. On that basis, the contributions were exempt as voluntary contributions under section 12. Case-Laws Income Tax Fri, 16 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66980