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1966 (10) TMI 43 - SC - Income TaxWhether the Roza properties were held in trust or under a legal obligation wholly for a religious purpose? Held that:- Upon the facts found by the Appellate Tribunal we are of opinion that the Roza properties were held for a wholly religious purpose of a public character and therefore the income of the Roza properties was exempt from assessment under section 4(3)(i) of the Act. The appellant is entitled to exemption from being taxed on the ground that the income was derived from property held under a legal obligation wholly for a religious purpose. Decided in favour of the assessee
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