https://www.taxtmi.com/caselaws?id=8695 Section 8(1) of the Orissa Agricultural Income-tax Act, 1947 was upheld against an Article 14 challenge. The court held that the provision, which exempts only income actually spent for public charitable or religious purposes, operates on a rational basis and is distinct from section 9, which concerns wakf-alal-aulad and family-based endowments. The Validating Act did not convert private family benefits into public charity. The classification between public charitable or religious trusts and wakf-alal-aulad had a reasonable nexus with the object of the Act, so there was no hostile discrimination and the assessment stood. en-us Tue, 30 Nov 1971 00:00:00 +0530 Tue, 02 Jun 2009 20:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8695 Section 8(1) of the Orissa Agricultural Income-tax Act, 1947 was upheld against an Article 14 challenge. The court held that the provision, which exempts only income actually spent for public charitable or religious purposes, operates on a rational basis and is distinct from section 9, which concerns wakf-alal-aulad and family-based endowments. The Validating Act did not convert private family benefits into public charity. The classification between public charitable or religious trusts and wakf-alal-aulad had a reasonable nexus with the object of the Act, so there was no hostile discrimination and the assessment stood. Case-Laws Income Tax Tue, 30 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8695