https://www.taxtmi.com/caselaws?id=26589 The court held that the income of the Mullick Somnath Charitable Trust was not exempt from taxation under section 11 of the Income-tax Act, 1961. The trust deed allowed trustees to spend the entire income on non-charitable objects, specifically the support and maintenance of the settlor's poor and indigent relations, without any preference. This direct benefit to the settlor's relatives disqualified the trust from tax exemption, as per the court's interpretation, ruling in favor of the Revenue. en-us Mon, 17 Feb 1986 00:00:00 +0530 Sat, 06 Feb 2010 12:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26589 The court held that the income of the Mullick Somnath Charitable Trust was not exempt from taxation under section 11 of the Income-tax Act, 1961. The trust deed allowed trustees to spend the entire income on non-charitable objects, specifically the support and maintenance of the settlor's poor and indigent relations, without any preference. This direct benefit to the settlor's relatives disqualified the trust from tax exemption, as per the court's interpretation, ruling in favor of the Revenue. Case-Laws Income Tax Mon, 17 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26589