https://www.taxtmi.com/caselaws?id=40001 Section 8(1) of the Orissa Agricultural Income-tax Act, 1947, grants a limited exemption only for income actually spent on the specified charitable or religious purposes, and that scheme is consistent with the Act's general approach to exemptions. Section 9, read with section 3 of the Mussalman Wakf Validating Act, 1913, applies only to Muslim trusts in the nature of wakf-alal-aulad, which are treated as a distinct class. Composite instruments are split so that the public wakf element falls under section 8(1) and the private wakf element under section 9, while the beneficiary's share remains taxable. The classification was held to rest on a real distinction and not to involve hostile discrimination under Article 14. en-us Tue, 12 Sep 1978 00:00:00 +0530 Mon, 04 Aug 2014 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40001 Section 8(1) of the Orissa Agricultural Income-tax Act, 1947, grants a limited exemption only for income actually spent on the specified charitable or religious purposes, and that scheme is consistent with the Act's general approach to exemptions. Section 9, read with section 3 of the Mussalman Wakf Validating Act, 1913, applies only to Muslim trusts in the nature of wakf-alal-aulad, which are treated as a distinct class. Composite instruments are split so that the public wakf element falls under section 8(1) and the private wakf element under section 9, while the beneficiary's share remains taxable. The classification was held to rest on a real distinction and not to involve hostile discrimination under Article 14. Case-Laws Indian Laws Tue, 12 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40001