https://www.taxtmi.com/caselaws?id=276200 Ownership for income-tax purposes was treated as including a person holding property with only restricted powers of alienation, so income from the Murshidabad properties was assessable under section 9. The Imambara income was not exempt under section 4(3)(i) because the facts did not establish a public religious or charitable endowment, nor any mausoleum, tomb, or public participatory right in the celebrations. Income from forest produce was also held not to be agricultural income, as the forest yielded spontaneously grown sal trees and there was no cultivation or operations on the soil; mere supervision and marking of trees were insufficient. en-us Fri, 03 Sep 1954 00:00:00 +0530 Thu, 01 Nov 2018 15:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276200 Ownership for income-tax purposes was treated as including a person holding property with only restricted powers of alienation, so income from the Murshidabad properties was assessable under section 9. The Imambara income was not exempt under section 4(3)(i) because the facts did not establish a public religious or charitable endowment, nor any mausoleum, tomb, or public participatory right in the celebrations. Income from forest produce was also held not to be agricultural income, as the forest yielded spontaneously grown sal trees and there was no cultivation or operations on the soil; mere supervision and marking of trees were insufficient. Case-Laws Income Tax Fri, 03 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276200