Supreme Court of India
Trustees of H.E.H. the Nizam' S Pilgrimage Money Trust, Hyderabad v. Commissioner of Income Tax, Andhrapradesh, Hyderabad
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the High Court has rightly E answered the question, in favour of the Revenue.
Judgment, page 9
From the headnote
Wealth Tax Act, 1957: Section 5( l)(i). Wealth Tax-Exemption of-Conditionsfor-AYs 1974-75 to 1977-78- Held : In order to obtain exemption the public purpose of a charitable or religious nature should be in India-The place of location of the trust property is irrelevant. Trusts Act, 1882 : Sections 9 and 34-Applicability of-Private trust-Creation of-With a corpus fund-Objects of-{ i) To meet expenses of pilgrimage of the settlor, (ii) for making religious offerings at certain holy places abroad and (iii) after death of the settlor for certain specified religious or charitable purposes at the
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