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        Wealth-tax

        1995 (2) TMI 40 - HC - Wealth-tax

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        Trust entitled to Wealth-tax Act exemption if charitable under Income-tax Act The High Court of Rajasthan ruled in favor of the assessee, a public charitable and religious trust, allowing exemption under section 5(1)(i) of the ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Trust entitled to Wealth-tax Act exemption if charitable under Income-tax Act

                              The High Court of Rajasthan ruled in favor of the assessee, a public charitable and religious trust, allowing exemption under section 5(1)(i) of the Wealth-tax Act for properties held by the trust. The court held that since the trust was deemed charitable under the Income-tax Act, it was entitled to exemption under the Wealth-tax Act as well. The Tribunal's decision upholding the trust's exemption claim was deemed justified.


                              The High Court of Rajasthan ruled in favor of the assessee, a public charitable and religious trust, allowing exemption under section 5(1)(i) of the Wealth-tax Act for properties held by the trust. The court held that since the trust was deemed charitable under the Income-tax Act, it was entitled to exemption under the Wealth-tax Act as well. The Tribunal's decision upholding the trust's exemption claim was deemed justified.
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