https://www.taxtmi.com/caselaws?id=39917 Income from Roza properties was treated as exempt where the properties were dedicated under a legal obligation wholly for a public religious purpose. The Tribunal found, as a matter of fact, that the wakf was confined to maintenance of the Roza and mosque and to observance of religious festivals, and that later use of surplus income for madrassas, a library and feeding pilgrims did not alter that character. In reference jurisdiction, the High Court could not reopen those factual findings in the absence of a proper challenge. On those findings, the income fell within the religious-purpose exemption under section 4(3)(i) of the Income-tax Act, 1922. en-us Thu, 27 Oct 1966 00:00:00 +0530 Tue, 12 Aug 2014 19:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39917 Income from Roza properties was treated as exempt where the properties were dedicated under a legal obligation wholly for a public religious purpose. The Tribunal found, as a matter of fact, that the wakf was confined to maintenance of the Roza and mosque and to observance of religious festivals, and that later use of surplus income for madrassas, a library and feeding pilgrims did not alter that character. In reference jurisdiction, the High Court could not reopen those factual findings in the absence of a proper challenge. On those findings, the income fell within the religious-purpose exemption under section 4(3)(i) of the Income-tax Act, 1922. Case-Laws Income Tax Thu, 27 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39917