COMMISSIONER OF WEALTH TAX versus P. KRISHNA WARRIER
The Property Tribunal, which left on trust for religious or charitable purposes, found that the assets of the trust are primarily charitable and religious in nature, the entire property of the trust is exempt from the wealth tax although trusts for charitable and religious purposes only. 60% of the revenue is the difference between the supply of income. Tax Act and Wealth Tax Act Indian Wealth Tax Act, 1957, Section 5 (1) (i)
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