https://www.taxtmi.com/caselaws?id=12601 A final statutory determination under the Bombay Public Trusts Act that a trust exists and that specified property belongs to it binds income-tax authorities for assessment purposes, and an earlier civil court decision does not create res judicata where it did not directly decide the trust's title or bind the trust. On the evidence, the Rasulabad, Vasna, Isanpur and Sarsa properties were treated as wakf properties of the Roza Trust, so the income was assessable in the trust's hands. Expenditure on maintenance and Madad-E-Maash for the Sajjadanashin was allowable to the extent accepted as connected with the trust's religious object, while the amount received by the Sajjadanashin was taxable in his hands. en-us Thu, 11 Apr 2002 00:00:00 +0530 Wed, 20 May 2009 13:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12601 A final statutory determination under the Bombay Public Trusts Act that a trust exists and that specified property belongs to it binds income-tax authorities for assessment purposes, and an earlier civil court decision does not create res judicata where it did not directly decide the trust's title or bind the trust. On the evidence, the Rasulabad, Vasna, Isanpur and Sarsa properties were treated as wakf properties of the Roza Trust, so the income was assessable in the trust's hands. Expenditure on maintenance and Madad-E-Maash for the Sajjadanashin was allowable to the extent accepted as connected with the trust's religious object, while the amount received by the Sajjadanashin was taxable in his hands. Case-Laws Income Tax Thu, 11 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12601