https://www.taxtmi.com/caselaws?id=39665 The wakf deed had to be construed as a whole, with the operative clauses determining the true character of the endowment. The phrase "or otherwise" in clause 6 was read ejusdem generis with "religious, pious or charitable", so it did not widen the objects beyond that class. Clause 14 was treated as a standard covenant for title and quiet enjoyment and could not override the substantive trust terms. On that construction, the properties were held under a legal obligation to apply the income only to specified religious and charitable purposes, and the trust income was exempt under section 4(3)(i) of the Income-tax Act, 1922. en-us Thu, 12 Jul 1973 00:00:00 +0530 Mon, 19 Apr 2010 15:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39665 The wakf deed had to be construed as a whole, with the operative clauses determining the true character of the endowment. The phrase "or otherwise" in clause 6 was read ejusdem generis with "religious, pious or charitable", so it did not widen the objects beyond that class. Clause 14 was treated as a standard covenant for title and quiet enjoyment and could not override the substantive trust terms. On that construction, the properties were held under a legal obligation to apply the income only to specified religious and charitable purposes, and the trust income was exempt under section 4(3)(i) of the Income-tax Act, 1922. Case-Laws Income Tax Thu, 12 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39665