https://www.taxtmi.com/caselaws?id=152213 Exemption for Annadan receipts was considered under section 4(3)(i) and section 4(3)(ii) of the Indian Income-tax Act. The text explains that section 4(3)(i) applies only where income is derived from property held under a proved trust or other legal obligation solely for religious or charitable purposes, while section 4(3)(ii) applies only to a religious or charitable institution receiving voluntary contributions applied exclusively to those purposes. It also states that, in a reference under section 66(2), the High Court must answer the legal question on the facts found by the Tribunal and cannot disregard a factual finding and proceed on a different basis. en-us Fri, 19 Oct 1962 00:00:00 +0530 Tue, 06 Aug 2013 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152213 Exemption for Annadan receipts was considered under section 4(3)(i) and section 4(3)(ii) of the Indian Income-tax Act. The text explains that section 4(3)(i) applies only where income is derived from property held under a proved trust or other legal obligation solely for religious or charitable purposes, while section 4(3)(ii) applies only to a religious or charitable institution receiving voluntary contributions applied exclusively to those purposes. It also states that, in a reference under section 66(2), the High Court must answer the legal question on the facts found by the Tribunal and cannot disregard a factual finding and proceed on a different basis. Case-Laws Income Tax Fri, 19 Oct 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152213