J.K. Trust vs Commissioner Of Income Tax/Excess Profits Tax
Whether managing agency commission earned by trustees of a charitable trust is income derived from property held under trust and exempt under Section 4(3)(i) of the Income Tax Act 1922 --- Held Yes; Whether the claim for exemption should be determined under Section 4(3)(i) or Section 4(3)(ia) of the Income Tax Act 1922 --- Held Section 4(3)(i)
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