https://www.taxtmi.com/caselaws?id=27532 The High Court ruled that charity collections made by the assessee on sales bills were not part of the sale price and therefore not taxable income. The collections were earmarked for specific charitable purposes and should only be used for those purposes. The court emphasized that even if the collections were compulsory and not kept separately, they should not be considered part of the price. The court referred to Supreme Court and various High Court decisions supporting this interpretation. As a result, the charity collections were not considered taxable income for the assessee. en-us Wed, 21 Mar 1984 00:00:00 +0530 Sat, 13 Feb 2010 13:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27532 The High Court ruled that charity collections made by the assessee on sales bills were not part of the sale price and therefore not taxable income. The collections were earmarked for specific charitable purposes and should only be used for those purposes. The court emphasized that even if the collections were compulsory and not kept separately, they should not be considered part of the price. The court referred to Supreme Court and various High Court decisions supporting this interpretation. As a result, the charity collections were not considered taxable income for the assessee. Case-Laws Income Tax Wed, 21 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27532