https://www.taxtmi.com/caselaws?id=8937 The court held that the amount collected as dharmada by the petitioner did not constitute its income as it was intended for charity from the outset and was governed by a custom mandating charitable use. The court applied the principle that income diverted at source by an overriding title does not reach the assessee as income. Market customs indicated that the dharmada was collected for charitable purposes, distinguishing it from cases involving professional income or remuneration for services. The court allowed the petition, directing the Income-tax Officer to exclude the dharmada amount from the petitioner's income assessment. en-us Thu, 19 Apr 1973 00:00:00 +0530 Wed, 17 Jun 2009 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8937 The court held that the amount collected as dharmada by the petitioner did not constitute its income as it was intended for charity from the outset and was governed by a custom mandating charitable use. The court applied the principle that income diverted at source by an overriding title does not reach the assessee as income. Market customs indicated that the dharmada was collected for charitable purposes, distinguishing it from cases involving professional income or remuneration for services. The court allowed the petition, directing the Income-tax Officer to exclude the dharmada amount from the petitioner's income assessment. Case-Laws Income Tax Thu, 19 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8937