https://www.taxtmi.com/caselaws?id=276165 Income from the roza properties was held not exempt under section 4(3)(i) because the charitable limb required a public character, and the beneficiaries were confined to Murids linked by personal spiritual descent rather than a section of the community. The arrangement therefore lacked the public benefit needed for charity. The religious limb also failed because, although the wakf covered maintenance of the roza, mosque and religious observances, the income was also applied to madrassas and a library, so it was not held wholly for religious purposes. The assessment to income-tax was upheld. en-us Fri, 25 Sep 1964 00:00:00 +0530 Thu, 01 Nov 2018 12:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276165 Income from the roza properties was held not exempt under section 4(3)(i) because the charitable limb required a public character, and the beneficiaries were confined to Murids linked by personal spiritual descent rather than a section of the community. The arrangement therefore lacked the public benefit needed for charity. The religious limb also failed because, although the wakf covered maintenance of the roza, mosque and religious observances, the income was also applied to madrassas and a library, so it was not held wholly for religious purposes. The assessment to income-tax was upheld. Case-Laws Income Tax Fri, 25 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276165