Supreme Court · 1976 INSC 341 · Decided 17 December 1976
C.I.T. West Bengal Iii, Calcutta v. Sri Jagannath Jee (Through Shebaits)
- Court
- Supreme Court of India
- Citation
- 1976 INSC 341 · [1977] 2 S.C.R. 483
- Case number
- CIVIL APPEAL No. 1682/1971
- Decided
- 17 December 1976
- Bench
- HANS RAJ KHANNA, V.R. KRISHNA IYER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 22(2), 4(3)(i)
Headnote
Income Tax A.ct 1922-Sec. 4\3) (I), 22(2)-Trust for religious and charit­ able purposes-Whether d~duction to deity or vesting in. trustees-If income of deity-Charge and diversion of income at source. A B , Indian Succes.1ion Act, 1925-Sec. 87-Will-Construction of a Will of a C religious Hindu into the real intention. Raja Rajendra Mullick Bahadur of Calcutta executed his last will on 21-2-1887. The author of the Will was a religious minded Indian, the drafts- man of the document was John Hart, an English Solicitor. The Will open with the words 'I hereby dedicate and make debutter my
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