https://www.taxtmi.com/caselaws?id=285244 Fees received by a Bar Council for enrolling advocates and registering apprentices were held not to be income derived from property held under trust or other legal obligation for religious or charitable purposes within Section 4(3)(i) of the Income-tax Act, 1922. The receipts arose from administrative and statutory functions, and the exemption applied only where the income itself was derived from property so held. As the fee receipts did not satisfy that requirement, they were not exempt from income-tax, and the reference was answered in favour of the Revenue. en-us Wed, 17 Aug 1949 00:00:00 +0530 Sat, 04 Jan 2020 14:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285244 Fees received by a Bar Council for enrolling advocates and registering apprentices were held not to be income derived from property held under trust or other legal obligation for religious or charitable purposes within Section 4(3)(i) of the Income-tax Act, 1922. The receipts arose from administrative and statutory functions, and the exemption applied only where the income itself was derived from property so held. As the fee receipts did not satisfy that requirement, they were not exempt from income-tax, and the reference was answered in favour of the Revenue. Case-Laws Income Tax Wed, 17 Aug 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285244