https://www.taxtmi.com/caselaws?id=168469 The dominant object of the wakf deed was charitable, so the trust's income qualified for exemption under the Indian Income-tax Act, 1922. A preference for poor relatives of the settlor did not destroy charitable character because relief of the poor remained the primary purpose. The deed also supported charity through provisions for educational assistance, aid to widows and orphans, maintenance of mosques and schools, marriage assistance, and burial needs. Trustee discretion among these objects did not alter the overall charitable nature of the settlement, as the charitable purpose remained dominant throughout. en-us Mon, 26 Nov 1962 00:00:00 +0530 Wed, 04 Mar 2015 15:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168469 The dominant object of the wakf deed was charitable, so the trust's income qualified for exemption under the Indian Income-tax Act, 1922. A preference for poor relatives of the settlor did not destroy charitable character because relief of the poor remained the primary purpose. The deed also supported charity through provisions for educational assistance, aid to widows and orphans, maintenance of mosques and schools, marriage assistance, and burial needs. Trustee discretion among these objects did not alter the overall charitable nature of the settlement, as the charitable purpose remained dominant throughout. Case-Laws Income Tax Mon, 26 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168469