https://www.taxtmi.com/caselaws?id=281296 Properties described in the deed were held as dedications to deities rather than as private religious trusts; the instrument evidenced past dedication and management by shebaits/absolute maliks, so the properties are to be treated as dedicated temple property with the consequent tax treatment. The statutory Explanation's last paragraph was construed grammatically and contextually to limit its operation to 'trusts' where income does not enure for the public, and not to the broader phrase 'other legal obligation'; therefore the restrictive proviso does not extend to dedicated properties and does not bar their exemption on that ground. en-us Wed, 03 Jan 1951 00:00:00 +0530 Wed, 12 Jun 2019 18:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281296 Properties described in the deed were held as dedications to deities rather than as private religious trusts; the instrument evidenced past dedication and management by shebaits/absolute maliks, so the properties are to be treated as dedicated temple property with the consequent tax treatment. The statutory Explanation's last paragraph was construed grammatically and contextually to limit its operation to 'trusts' where income does not enure for the public, and not to the broader phrase 'other legal obligation'; therefore the restrictive proviso does not extend to dedicated properties and does not bar their exemption on that ground. Case-Laws Income Tax Wed, 03 Jan 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281296