Supreme Court · 1965 INSC 227 · Decided 26 October 1965
H.E.H. Nizam's Religious Endowment Trust, Hyderabad v. Commissioner of Income-Tax, Andhra Pradesh, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1965 INSC 227 · [1966] 2 S.C.R. 384
- Case number
- CIVIL APPEAL No. 491/1964
- Decided
- 26 October 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4(3)(ii)
Headnote
RELIGIOUS ENDOWMENT TRUST, A HYDERABAD v. COMMISSIONER OF INCOME-TAX, ANDHRA PRAUESH, HYDERABAD October 26, 1965 [K. SUBBA R.Ao, J. C. SHAH ANDS. M. SIKRI, JJ.J Indian Income-Tax iAct, 1922 (Act 11 of 1922), s. 4(3) (i)-Trust far religious and charitable objects sonte within taxable territories and the other two were out- side the taxable! territories. The income derived from the trust property was not allocated or set apart for the said purposes. The Trustees weire assessed to Income-tax on income derived on the Trust properly. The Trustees' claim for exemption under s. 4(3)(ii) of
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