https://www.taxtmi.com/caselaws?id=277172 Income from the trust, apart from the hospital and dispensary, was not exempt under section 4(3) because the dominant objects were private religious purposes: construction and maintenance of a temple, installation and worship of the settlor's own deity and religious preceptor, private ceremonies, and associated offerings. The public had no right of worship or access, and the food distribution was not for the public at large. The hospital and dispensary were separately public in character, and exemption was conceded only for that part. The trust was therefore treated as a private trust in relation to the temple-related objects, and the claim to exemption on the remaining income failed. en-us Wed, 16 Jan 1946 00:00:00 +0530 Tue, 27 Nov 2018 17:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277172 Income from the trust, apart from the hospital and dispensary, was not exempt under section 4(3) because the dominant objects were private religious purposes: construction and maintenance of a temple, installation and worship of the settlor's own deity and religious preceptor, private ceremonies, and associated offerings. The public had no right of worship or access, and the food distribution was not for the public at large. The hospital and dispensary were separately public in character, and exemption was conceded only for that part. The trust was therefore treated as a private trust in relation to the temple-related objects, and the claim to exemption on the remaining income failed. Case-Laws Income Tax Wed, 16 Jan 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277172