https://www.taxtmi.com/caselaws?id=23788 Exemption from general tax under section 115(4) of the Delhi Municipal Corporation Act, 1957 applies only where a society's lands or buildings are exclusively occupied and used for a charitable purpose, the society is supported wholly or in part by voluntary contributions, its income is applied in promoting its objects, and no dividend or bonus is paid to members. The Delhi High Court held that a school generating substantial fee income and making contributions to the society did not show the required support by voluntary contributions; amounts labelled as building fund and donations were treated as effectively levied on students and guardians. Mere non-distribution of profits or use of income for construction was insufficient, and the tax assessment was sustained. en-us Thu, 09 Feb 1989 00:00:00 +0530 Thu, 14 Jan 2010 12:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23788 Exemption from general tax under section 115(4) of the Delhi Municipal Corporation Act, 1957 applies only where a society's lands or buildings are exclusively occupied and used for a charitable purpose, the society is supported wholly or in part by voluntary contributions, its income is applied in promoting its objects, and no dividend or bonus is paid to members. The Delhi High Court held that a school generating substantial fee income and making contributions to the society did not show the required support by voluntary contributions; amounts labelled as building fund and donations were treated as effectively levied on students and guardians. Mere non-distribution of profits or use of income for construction was insufficient, and the tax assessment was sustained. Case-Laws Income Tax Thu, 09 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23788