SRI AGASTHAYAR TRUST versus COMMISSIONER OF INCOME-TAX
Charitable Purposes Charity Trust Exception Trust executed in 1941 by two partners of a partnership firm document implemented by sole trustee porting and contains a clause that does not disclose charitable purposes. had gone. The donation to consider the document executed in 1944 and to rely on the High Court and the Supreme Court did not rely on the nature that the original trust was not brought to the notice of the Supreme Court and was not considered by it. The court did not preclude the tribunal from considering the material in its entirety. The record document implemented in 1944 was irrelevant because the trust did not have the authority to change the provisions of the trust deed. 4 (3) (i) Indian income is entitled to be exempt from the Tax Act, 1961, Sections 11 and 13 [CIT v. Shri Agastyar Trust (1984) 149 ITR 609 over]
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