https://www.taxtmi.com/caselaws?id=193646 Agricultural income exemption applies only where the recipient takes the income in his own right and with a right to retain it. Where a mutawalli merely realises agricultural income on behalf of a waqf and keeps one-tenth as remuneration for services, that amount does not retain the character of exempt agricultural income and remains taxable. The allowance was treated as pay for the office of mutawalli, not as a beneficial entitlement under the waqf. On that basis, the retained amount was held liable to assessment and the reference was answered against the assessee. en-us Mon, 10 Oct 1949 00:00:00 +0530 Thu, 10 Aug 2017 16:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193646 Agricultural income exemption applies only where the recipient takes the income in his own right and with a right to retain it. Where a mutawalli merely realises agricultural income on behalf of a waqf and keeps one-tenth as remuneration for services, that amount does not retain the character of exempt agricultural income and remains taxable. The allowance was treated as pay for the office of mutawalli, not as a beneficial entitlement under the waqf. On that basis, the retained amount was held liable to assessment and the reference was answered against the assessee. Case-Laws Income Tax Mon, 10 Oct 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193646