https://www.taxtmi.com/caselaws?id=39512 A trust remains exempt as charitable where the deed, read as a whole, shows a dominant religious and charitable object and any reference to assisting poor family members is only an expression of desire. A permissive or incidental family-related clause does not create a binding obligation to apply income for non-charitable purposes, nor does it displace the public charitable character of the settlement if trustees retain unrestricted power to apply income to charitable objects. On that construction, income from the trust properties fell within section 4(3)(i) of the Indian Income-tax Act, 1922 and was exempt. en-us Thu, 26 Jun 1975 00:00:00 +0530 Fri, 16 Apr 2010 18:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39512 A trust remains exempt as charitable where the deed, read as a whole, shows a dominant religious and charitable object and any reference to assisting poor family members is only an expression of desire. A permissive or incidental family-related clause does not create a binding obligation to apply income for non-charitable purposes, nor does it displace the public charitable character of the settlement if trustees retain unrestricted power to apply income to charitable objects. On that construction, income from the trust properties fell within section 4(3)(i) of the Indian Income-tax Act, 1922 and was exempt. Case-Laws Income Tax Thu, 26 Jun 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39512