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<h1>Trust Income Not Fully Exempt Under Income Tax Act: High Court Decision</h1> The High Court of Kerala held that one-fourth of trust income is not exempt under section 11 of the Income Tax Act. The court did not address property ... Exemptions, Public Charitable Trust The High Court of Kerala ruled that one-fourth of the income set aside for trust properties is not exempt under section 11 of the Income Tax Act. The court declined to answer a question regarding the allocation for property augmentation. The judgment was in favor of the Revenue and parties were directed to bear their own costs.
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