https://www.taxtmi.com/caselaws?id=304879 Income from property vested in the head of a community was not exempt under Section 4(3)(i) of the Income-tax Act, 1922, because the trust deeds showed application to mixed community, social, commercial and political objects rather than exclusive religious or charitable purposes. The property was not shown to be wholly held under a trust or legal obligation for such purposes, and no identifiable part was specifically set apart for exclusive charitable or religious use. Reliance on an earlier deed also failed because the property covered by that deed was not linked by evidence to the property under assessment. The assessment was therefore upheld. en-us Mon, 19 May 1930 00:00:00 +0530 Wed, 02 Nov 2022 15:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304879 Income from property vested in the head of a community was not exempt under Section 4(3)(i) of the Income-tax Act, 1922, because the trust deeds showed application to mixed community, social, commercial and political objects rather than exclusive religious or charitable purposes. The property was not shown to be wholly held under a trust or legal obligation for such purposes, and no identifiable part was specifically set apart for exclusive charitable or religious use. Reliance on an earlier deed also failed because the property covered by that deed was not linked by evidence to the property under assessment. The assessment was therefore upheld. Case-Laws Income Tax Mon, 19 May 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304879