https://www.taxtmi.com/caselaws?id=290758 Fixed remuneration payable to a mutawalli under a wakf scheme is not converted into agricultural income of the recipient because the wakf estate, not the mutawalli, receives agricultural receipts; the mutawalli's entitlement is a management-based fixed remuneration independent of direct possession, collection, or variation in agricultural produce, and therefore retains its separate character. The court distinguished cases where remuneration is a fractional share of wakf income and expressly declined to decide that hypothetical scenario; outcome: such fixed sums are not agricultural income of the appellant. en-us Tue, 15 Dec 1942 00:00:00 +0630 Thu, 15 Oct 2020 10:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290758 Fixed remuneration payable to a mutawalli under a wakf scheme is not converted into agricultural income of the recipient because the wakf estate, not the mutawalli, receives agricultural receipts; the mutawalli's entitlement is a management-based fixed remuneration independent of direct possession, collection, or variation in agricultural produce, and therefore retains its separate character. The court distinguished cases where remuneration is a fractional share of wakf income and expressly declined to decide that hypothetical scenario; outcome: such fixed sums are not agricultural income of the appellant. Case-Laws Income Tax Tue, 15 Dec 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=290758