https://www.taxtmi.com/caselaws?id=29079 A defined beneficiary class may qualify as a definite and identifiable section of the public where it is described by an impersonal common quality, such as European employees of specified establishments and European officers and crews visiting the port. On that basis, income from property impressed with a trust character can fall within the exemption framework for charitable or religious trusts, even if property was acquired later rather than transferred at inception. Contributions from member mills were treated as non-recurring voluntary receipts, lacking any enforceable obligation or right to demand regular payment, and were alternatively protected as voluntary contributions under the statutory trust regime. en-us Tue, 17 Mar 1981 00:00:00 +0530 Wed, 10 Mar 2010 16:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29079 A defined beneficiary class may qualify as a definite and identifiable section of the public where it is described by an impersonal common quality, such as European employees of specified establishments and European officers and crews visiting the port. On that basis, income from property impressed with a trust character can fall within the exemption framework for charitable or religious trusts, even if property was acquired later rather than transferred at inception. Contributions from member mills were treated as non-recurring voluntary receipts, lacking any enforceable obligation or right to demand regular payment, and were alternatively protected as voluntary contributions under the statutory trust regime. Case-Laws Income Tax Tue, 17 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29079