1930 (5) TMI 8

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....or the Respondent: De Gryther and Wallach JUDGMENT Tomlin, J. 1. In this case the appellant seeks to displace an assessment to income tax made upon him in respect of property vested in him as the head of a community which is a sect of the Dawood Borah tribe, located at Nagpur. The community have, apparently, a common stock, all the property being vested in the head of the sect. The proper....

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....n these terms:- This Act shall not apply to the following classes of income : (i) Any income derived from property held under trust or other legal obligation wholly for religious or charitable purposes, and m the case of property so held in part only for such purposes, the income applied, or finally set apart for application, thereto. 4. A glance at the documents on which the appellant has f....

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.... after him, the spiritual head for the time being, may deem fit. Their Lordships think that these extracts establish that the income is not "income derived from property held under trust or other legal obligation wholly for religious or charitable purposes". Nor is it suggested that any part of the property is set aside for any charitable or religious purposes, so that it can be identified as appr....