https://www.taxtmi.com/caselaws?id=49418 The court clarified that condition (b) in the Schedule of Rates under the Uttar Pradesh Agricultural Income-tax Act applies only to income-tax, not super-tax. It held that donations to charities must have both a charitable purpose and State Government approval for exemption under rule 17. Hospitals inspected by civil surgeons did not receive a grant from the Government. Scholarships paid to students through institutions or directly were considered donations. The court did not entertain the argument on the ultra vires nature of rule 17 in relation to section 8 of the Act, as the respondent did not appeal. The appeals were decided accordingly, with no order as to costs. en-us Thu, 28 Mar 1963 00:00:00 +0530 Mon, 25 Aug 2014 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49418 The court clarified that condition (b) in the Schedule of Rates under the Uttar Pradesh Agricultural Income-tax Act applies only to income-tax, not super-tax. It held that donations to charities must have both a charitable purpose and State Government approval for exemption under rule 17. Hospitals inspected by civil surgeons did not receive a grant from the Government. Scholarships paid to students through institutions or directly were considered donations. The court did not entertain the argument on the ultra vires nature of rule 17 in relation to section 8 of the Act, as the respondent did not appeal. The appeals were decided accordingly, with no order as to costs. Case-Laws Income Tax Thu, 28 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49418