https://www.taxtmi.com/caselaws?id=40213 Exemption under section 4 of the Kerala Agricultural Income-tax Act was denied where the trust deed and objects showed a dominant purpose of propagating Jain religion and serving its adherents, rather than qualifying charitable or religious use for public benefit. The trust was treated as a private religious trust established for a particular religious community, attracting the statutory exclusions and defeating the claimed exemption. Income applied outside Kerala was also outside the scope of the exemption, and the alleged expenditure within the State did not alter the result on the facts found. The assessment was therefore left undisturbed against the assessee-trust. en-us Fri, 08 May 1998 00:00:00 +0530 Wed, 31 Dec 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40213 Exemption under section 4 of the Kerala Agricultural Income-tax Act was denied where the trust deed and objects showed a dominant purpose of propagating Jain religion and serving its adherents, rather than qualifying charitable or religious use for public benefit. The trust was treated as a private religious trust established for a particular religious community, attracting the statutory exclusions and defeating the claimed exemption. Income applied outside Kerala was also outside the scope of the exemption, and the alleged expenditure within the State did not alter the result on the facts found. The assessment was therefore left undisturbed against the assessee-trust. Case-Laws VAT / Sales Tax Fri, 08 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40213