https://www.taxtmi.com/caselaws?id=8241 Off-rings made at the feet of a spiritual head were treated as income of the charitable religious institution, not the individual, because the Tribunal found on evidence that he disclaimed any personal interest, the receipts recorded the amounts as received for the institution, and the surrounding facts showed an intention to benefit the religious body. In reference proceedings, supported findings of fact cannot be reopened by the High Court merely because another view is possible. On that material, the offerings were exempt as institutional income under section 4(3) of the Income-tax Act, 1922, and not taxable as the assessee's personal income. en-us Wed, 21 Apr 1971 00:00:00 +0530 Mon, 06 Apr 2009 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8241 Off-rings made at the feet of a spiritual head were treated as income of the charitable religious institution, not the individual, because the Tribunal found on evidence that he disclaimed any personal interest, the receipts recorded the amounts as received for the institution, and the surrounding facts showed an intention to benefit the religious body. In reference proceedings, supported findings of fact cannot be reopened by the High Court merely because another view is possible. On that material, the offerings were exempt as institutional income under section 4(3) of the Income-tax Act, 1922, and not taxable as the assessee's personal income. Case-Laws Income Tax Wed, 21 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8241