{"id":140010,"date":"1989-03-26T00:00:00","date_gmt":"1989-03-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-divine-light-mission-no-1-on-26-march-1989-2"},"modified":"2017-08-15T03:52:34","modified_gmt":"2017-08-14T22:22:34","slug":"commissioner-of-income-tax-vs-divine-light-mission-no-1-on-26-march-1989-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-divine-light-mission-no-1-on-26-march-1989-2","title":{"rendered":"Commissioner Of Income-Tax vs Divine Light Mission (No.1) on 26 March, 1989"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Divine Light Mission (No.1) on 26 March, 1989<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1990 183 ITR 55 Delhi<\/div>\n<div class=\"doc_author\">Author: Kirpal<\/div>\n<div class=\"doc_bench\">Bench: B Kirpal, C Chaudhary<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>Kirpal, J.<\/p>\n<p>1.  Heard. The question which is involved relates to the interpretation of section 11 of the Income-tax Act, 1961. In our opinion, a question of law does arise and we direct the Tribunal to state the case and refer the following question of law to this court:<br \/>\n &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the income received by the assessed by way of subscriptions from its members was not assessable to income-tax by virtue of section 11 of the Income-tax Act, 1961?&#8221;\n<\/p>\n<p>2. The petition is disposed of. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income-Tax vs Divine Light Mission (No.1) on 26 March, 1989 Equivalent citations: 1990 183 ITR 55 Delhi Author: Kirpal Bench: B Kirpal, C Chaudhary JUDGMENT Kirpal, J. 1. Heard. The question which is involved relates to the interpretation of section 11 of the Income-tax Act, 1961. In our opinion, a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-140010","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Divine Light Mission (No.1) on 26 March, 1989 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-divine-light-mission-no-1-on-26-march-1989-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Divine Light Mission (No.1) on 26 March, 1989 - Free Judgements of Supreme Court &amp; 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