1985 (9) TMI 1

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....AR J.-There is no substance in these appeals which have been preferred by the two assessees, Haji Abdul Hameed and Haji Abdul Shakoor, respectively, who have been denied earned income relief by the taxing authorities as well as by the Tribunal and the High Court. The dispute centres round the income derived by the two assessees as beneficiaries under the deed of wakf executed by their grandfath....

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.... 2(6AA). So far as the receipt of income in the hands of Haji Abdul Shakoor is concerned, since the business was not carried on by him nor was the income derived by him from his personal exertions clearly, he was not entitled to earned income relief either under cl. (b) or cl. (c) and the High Court was right in declining that relief to him. Counsel for the appellants has also not pressed his case....

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....the personal exertions and the receipt of income in the hands of the assessee, but since, in the instant case, Haji Abdul Hameed had undoubtedly earned the money initially as a mutawalli, it was only after the distribution from the wakf that he received it as a beneficiary and, therefore, the case would not fall within cl. (c). We are in agreement with this view of the High Court and feel that the....

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.... that decision does not seem to have decided the point correctly; in the first place, admittedly, the aspect whether the earned income relief was available to the assessee under cl. (b) or cl. (c) of s. 2(6AA) of the Act, has not been considered by the court at all and proceeding to consider the question under cl. (b), some observations have been made to the effect that after all the mutawalli was....