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of <h1>High Court affirms exemption for Sadaya Pillai Trust under Agricultural Income-tax Act</h1> <h3>Sri Sadaya Pillai Trust Versus Agricultural Income-Tax Officer, Kumbakonam.</h3> The High Court of Madras upheld the exemption granted to Sadaya Pillai Trust's income under the Madras Agricultural Income-tax Act, 1955, finding it ... Income from trust property - Charitable Purpose - exemption u/s 4(b) The High Court of Madras upheld the exemption granted to Sadaya Pillai Trust's income under the Madras Agricultural Income-tax Act, 1955. The trust was found to be wholly held for religious or charitable purposes, and any surplus income was allowed to be used by the trustee. The court determined that the trust was created for specific purposes and the income was entirely devoted to those ends. The petition was allowed with costs.
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