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1968 (10) TMI 43 - KERALA HIGH COURTKerala Agricultural Income Tax Act, 1950 - petitioner holds about 50 acres of land in his individual capacity, besides certain other properties as mutawalli of a wakf - wakf is not for wholly religious or charitable purpose and is not entitled to exemption u/s 4(3) - income of the wife and minor children of an assessee arising from the wakf and in respect of which the assessee was the Mutawalli, can be included in the total income of the assessee
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