https://www.taxtmi.com/caselaws?id=7950 Amounts received as offerings from disciples were held not to qualify for exemption under section 4(3)(i) of the Indian Income-tax Act, 1922 because the assessee had complete control over the receipts, they were not derived from property held under trust or other legal obligation, and they were not shown to be set apart for religious or charitable purposes. They also failed to qualify under section 4(3)(ii) because the offerings appeared to be personal receipts and were not proved to be applicable solely to religious or charitable purposes. The referred question was therefore answered against the assessee. en-us Tue, 18 Aug 1970 00:00:00 +0530 Thu, 26 Mar 2009 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7950 Amounts received as offerings from disciples were held not to qualify for exemption under section 4(3)(i) of the Indian Income-tax Act, 1922 because the assessee had complete control over the receipts, they were not derived from property held under trust or other legal obligation, and they were not shown to be set apart for religious or charitable purposes. They also failed to qualify under section 4(3)(ii) because the offerings appeared to be personal receipts and were not proved to be applicable solely to religious or charitable purposes. The referred question was therefore answered against the assessee. Case-Laws Income Tax Tue, 18 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7950