https://www.taxtmi.com/caselaws?id=27314 Voluntary offerings made at the feet of Shri Jalarambapa, whether received personally or by post, were treated as non-taxable because they were made out of reverence and personal devotion, not as remuneration for any office, profession, vocation, or other definite income source. The Court also found no adequate material to show that the institution at Virpur was a public temple or public religious endowment, or that the assessee had a legally established beneficial interest in the offerings or surplus. On the facts found, the Revenue failed to prove the necessary nexus for taxability, and the Tribunal's view that the receipts were not assessable as the assessee's income was upheld. en-us Thu, 15 Dec 1983 00:00:00 +0530 Fri, 12 Feb 2010 11:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27314 Voluntary offerings made at the feet of Shri Jalarambapa, whether received personally or by post, were treated as non-taxable because they were made out of reverence and personal devotion, not as remuneration for any office, profession, vocation, or other definite income source. The Court also found no adequate material to show that the institution at Virpur was a public temple or public religious endowment, or that the assessee had a legally established beneficial interest in the offerings or surplus. On the facts found, the Revenue failed to prove the necessary nexus for taxability, and the Tribunal's view that the receipts were not assessable as the assessee's income was upheld. Case-Laws Income Tax Thu, 15 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27314