https://www.taxtmi.com/caselaws?id=27285 Income from property transferred to a wife through a trust deed remained includible in the transferor's total agricultural income under the Kerala Agricultural Income-tax Act, 1950, because the statutory rule on transfers to a spouse applied notwithstanding the trust structure. The claimed exemption for income from property held under trust for charitable or religious purposes did not apply where the trust deed confined the benefit to members of a particular religious community. As the trust fell within the statutory exclusion for private religious purposes and community-based trusts, the income could not claim exemption and was correctly assessed in the assessee's hands. en-us Thu, 30 Aug 1984 00:00:00 +0530 Thu, 11 Feb 2010 18:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27285 Income from property transferred to a wife through a trust deed remained includible in the transferor's total agricultural income under the Kerala Agricultural Income-tax Act, 1950, because the statutory rule on transfers to a spouse applied notwithstanding the trust structure. The claimed exemption for income from property held under trust for charitable or religious purposes did not apply where the trust deed confined the benefit to members of a particular religious community. As the trust fell within the statutory exclusion for private religious purposes and community-based trusts, the income could not claim exemption and was correctly assessed in the assessee's hands. Case-Laws Income Tax Thu, 30 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27285