https://www.taxtmi.com/caselaws?id=35999 The High Court determined that the trust's income fell under Section 11(1)(a) of the Income-tax Act, signifying complete dedication to charitable and religious purposes. It held that payments to hereditary trustees or pujaris constituted remuneration for services rendered, making them allowable expenditure. The Court rejected the Tribunal's view that the payments were merely an application of trust income. The Court ruled against the revenue, accepting the assessee's position and ordering the Commissioner to cover costs. en-us Thu, 29 Jan 1981 00:00:00 +0530 Thu, 18 Mar 2010 17:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35999 The High Court determined that the trust's income fell under Section 11(1)(a) of the Income-tax Act, signifying complete dedication to charitable and religious purposes. It held that payments to hereditary trustees or pujaris constituted remuneration for services rendered, making them allowable expenditure. The Court rejected the Tribunal's view that the payments were merely an application of trust income. The Court ruled against the revenue, accepting the assessee's position and ordering the Commissioner to cover costs. Case-Laws Income Tax Thu, 29 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35999