https://www.taxtmi.com/caselaws?id=68927 A religious and charitable society was treated as eligible for exemption under section 4(b) of the Tamil Nadu Agricultural Income-tax Act where its memorandum and rules themselves showed wholly religious and charitable objects; a separate trust deed was not required merely to establish the exemption. The State agricultural income-tax consequences were also held to follow the exemption position of the trust's non-agricultural income under the central tax law, so assessment could operate only to the extent exemption was unavailable for the relevant year; the matter was therefore remanded for fresh disposal on that basis. en-us Tue, 02 Dec 1980 00:00:00 +0530 Mon, 04 Apr 2011 10:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68927 A religious and charitable society was treated as eligible for exemption under section 4(b) of the Tamil Nadu Agricultural Income-tax Act where its memorandum and rules themselves showed wholly religious and charitable objects; a separate trust deed was not required merely to establish the exemption. The State agricultural income-tax consequences were also held to follow the exemption position of the trust's non-agricultural income under the central tax law, so assessment could operate only to the extent exemption was unavailable for the relevant year; the matter was therefore remanded for fresh disposal on that basis. Case-Laws Income Tax Tue, 02 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68927