https://www.taxtmi.com/caselaws?id=177796 Income from property vested in the head of a community was not exempt under section 4(3)(i) of the Indian Income-tax Act, 1922, because the property was not held wholly for religious or charitable purposes. The deeds showed that the property and its income could be used for agricultural, industrial, commercial and social objects, as well as entertainments and discretionary donations, so the purposes were not confined to exemption-qualifying uses. No severable part of the property was shown to be exclusively earmarked for religious or charitable purposes, and the earlier 1894 deed did not assist because identity of property was not established. en-us Mon, 19 May 1930 00:00:00 +0530 Tue, 19 Jan 2016 14:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177796 Income from property vested in the head of a community was not exempt under section 4(3)(i) of the Indian Income-tax Act, 1922, because the property was not held wholly for religious or charitable purposes. The deeds showed that the property and its income could be used for agricultural, industrial, commercial and social objects, as well as entertainments and discretionary donations, so the purposes were not confined to exemption-qualifying uses. No severable part of the property was shown to be exclusively earmarked for religious or charitable purposes, and the earlier 1894 deed did not assist because identity of property was not established. Case-Laws Income Tax Mon, 19 May 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177796