https://www.taxtmi.com/caselaws?id=58171 The Tribunal affirmed the Income Tax Officer's treatment of entrance fees as income derived from trust property for a Public Charitable Trust, in accordance with sections 11 and 12 of the IT Act. The trust's appeals for the assessment years 1973-74 and 1980-81 were dismissed, as the entrance fees were deemed to be part of the trust's income for determining the surplus, despite not constituting voluntary contributions under section 12. en-us Mon, 31 Mar 1986 00:00:00 +0530 Fri, 17 Dec 2010 16:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58171 The Tribunal affirmed the Income Tax Officer's treatment of entrance fees as income derived from trust property for a Public Charitable Trust, in accordance with sections 11 and 12 of the IT Act. The trust's appeals for the assessment years 1973-74 and 1980-81 were dismissed, as the entrance fees were deemed to be part of the trust's income for determining the surplus, despite not constituting voluntary contributions under section 12. Case-Laws Income Tax Mon, 31 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58171