https://www.taxtmi.com/caselaws?id=7093 Whether clause 9(2)(c) of a consolidated management scheme converts a trust into a private disposition was analysed by reference to the scheme-wide predominance of public religious and charitable objects and the settlors' dominant intention; the court treated annual majlis and anniversary feasting (with attendant religious observances such as Fateha) as religious ceremonies capable of serving public charitable purposes and not as private benefits, and accordingly concluded the trust's receipts remained within the exemption framework of section 4(3)(i) for the years in question. en-us Thu, 28 Sep 1967 00:00:00 +0530 Sun, 08 Feb 2009 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7093 Whether clause 9(2)(c) of a consolidated management scheme converts a trust into a private disposition was analysed by reference to the scheme-wide predominance of public religious and charitable objects and the settlors' dominant intention; the court treated annual majlis and anniversary feasting (with attendant religious observances such as Fateha) as religious ceremonies capable of serving public charitable purposes and not as private benefits, and accordingly concluded the trust's receipts remained within the exemption framework of section 4(3)(i) for the years in question. Case-Laws Income Tax Thu, 28 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7093