Batliboi Ltd, Mumbai vs Dcit Cir 2(1), Mumbai on 17 February, 2021
assessee concerned in that case was a vicar of the parish
of St. John de Sepulchre in the city of Norwich and the assessments made ... name by a charter. It was
controlled entirely by the local diocesan council which reserved to itself the
entire control over the apportionment and distribution