Case Name : Dit vs. Sri ramakrishna seva ashrama
Citation :  18 taxmann.Com 37/205 taxman 26 (kar.)
Court : Karnataka high court
Section : 11
Meaning : One should understand the word ‘corpus’ in the context of a capital, opposed to an expenditure. It is a capital of an assessee; a capital of an estate; capital of a trust; a capital of an institution.