https://www.taxtmi.com/caselaws?id=175337 A trust established to maintain a swimming bath can qualify as charitable where its dominant object is public health or general public utility, and the levy of user charges does not by itself destroy that character if there is no private gain. Income from tickets, season tickets, and incidental bar or restaurant receipts was treated as arising from property held under trust for charitable purposes and therefore within the provision governing charitable trust property, rather than the provision dealing with a separate business carried on for a charitable institution. The discussion also notes that the appellate tribunal may permit a new ground to be raised where the other side has had a fair opportunity to meet it. en-us Mon, 30 Aug 1954 00:00:00 +0530 Wed, 18 Nov 2015 16:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175337 A trust established to maintain a swimming bath can qualify as charitable where its dominant object is public health or general public utility, and the levy of user charges does not by itself destroy that character if there is no private gain. Income from tickets, season tickets, and incidental bar or restaurant receipts was treated as arising from property held under trust for charitable purposes and therefore within the provision governing charitable trust property, rather than the provision dealing with a separate business carried on for a charitable institution. The discussion also notes that the appellate tribunal may permit a new ground to be raised where the other side has had a fair opportunity to meet it. Case-Laws Income Tax Mon, 30 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175337