Supreme Court · 2000 INSC 230 · Decided 20 April 2000
Trustees of H.E.H. the Nizam' S Pilgrimage Money Trust, Hyderabad v. Commissioner of Income Tax, Andhrapradesh, Hyderabad
- Court
- Supreme Court of India
- Citation
- 2000 INSC 230 · [2000] 3 S.C.R. 179
- Case number
- CIVIL APPEAL No. 2328/1995
- Decided
- 20 April 2000
- Bench
- D.P. WADHWA, S.S.M. QUADRI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- CPC Section 92
Headnote
Wealth Tax Act, 1957: Section 5( l)(i). Wealth Tax-Exemption of-Conditionsfor-AYs 1974-75 to 1977-78- Held : In order to obtain exemption the public purpose of a charitable or religious nature should be in India-The place of location of the trust property is irrelevant. Trusts Act, 9 and 34-Applicability of-Private trust-Creation of-With a corpus fund-Objects of-{ i) To meet expenses of pilgrimage of the settlor, (ii) for making religious offerings at certain holy places abroad and (iii) after death of the settlor for certain specified religious or charitable purposes at
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)