https://www.taxtmi.com/caselaws?id=60326 Religious endowments created for Hindu deities were treated as valid even though the temples and images had not been consecrated when the endowments were made. The Tribunal relied on authority that a bequest or endowment for future worship of a deity is valid under Hindu law. It also stated that a Hindu idol is a juristic entity capable of holding property and being assessed as an individual, rather than as a private religious trust under section 164. Voluntary contributions specifically directed to the corpus were treated as non-income and therefore not taxable. The appeals were allowed. en-us Mon, 13 Jan 1997 00:00:00 +0530 Sun, 06 Feb 2011 03:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60326 Religious endowments created for Hindu deities were treated as valid even though the temples and images had not been consecrated when the endowments were made. The Tribunal relied on authority that a bequest or endowment for future worship of a deity is valid under Hindu law. It also stated that a Hindu idol is a juristic entity capable of holding property and being assessed as an individual, rather than as a private religious trust under section 164. Voluntary contributions specifically directed to the corpus were treated as non-income and therefore not taxable. The appeals were allowed. Case-Laws Income Tax Mon, 13 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60326