https://www.taxtmi.com/caselaws?id=55854 The Tribunal upheld the AAC's decision in an appeal regarding the deduction claim of Rs. 48,030 by a public religious trust assessed as an AOP. The trust's claim was based on a Scheme framed by the District Court, outlining income distribution rules for a Dargah. The Tribunal determined that the payment to Mujawars was obligatory under the scheme, constituting an overriding title and not an application of income. Consequently, the Tribunal dismissed the revenue's appeal, directing the ITO to exclude Rs. 48,030 from the trust's total income. en-us Sat, 16 Jul 1983 00:00:00 +0530 Tue, 30 Nov 2010 14:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55854 The Tribunal upheld the AAC's decision in an appeal regarding the deduction claim of Rs. 48,030 by a public religious trust assessed as an AOP. The trust's claim was based on a Scheme framed by the District Court, outlining income distribution rules for a Dargah. The Tribunal determined that the payment to Mujawars was obligatory under the scheme, constituting an overriding title and not an application of income. Consequently, the Tribunal dismissed the revenue's appeal, directing the ITO to exclude Rs. 48,030 from the trust's total income. Case-Laws Income Tax Sat, 16 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55854