https://www.taxtmi.com/caselaws?id=39984 A trust under a will did not qualify as a public charitable trust where the dominant disposition of income was for the settlor's descendants and other near relations, and only a smaller portion was devoted to public charitable purposes. The court treated the family-benefit element as primary and the charitable element as merely incidental, so the 3/4th share of income was not exempt as public charity under section 4(b) of the Kerala Agricultural Income-tax Act, 1950. en-us Wed, 07 Mar 1973 00:00:00 +0530 Wed, 06 Aug 2014 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39984 A trust under a will did not qualify as a public charitable trust where the dominant disposition of income was for the settlor's descendants and other near relations, and only a smaller portion was devoted to public charitable purposes. The court treated the family-benefit element as primary and the charitable element as merely incidental, so the 3/4th share of income was not exempt as public charity under section 4(b) of the Kerala Agricultural Income-tax Act, 1950. Case-Laws Indian Laws Wed, 07 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39984