1997 (8) TMI 10

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..... im for exemption from taxes for the assessment year 1983-84 on the ground that the assessee had failed to comply with the requirement of section 4(b) of the Tamil Nadu Agricultural Income-tax Act, 1955, inasmuch as the assessee had failed to prove that for the assessment year in question, the assessee's income from the property held in trust wholly or partly for charitable or religious purpose, to .....

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..... or tax on the ground that it is a charitable institution for this assessment year. Section 4(b) of the Tamil Nadu Agricultural Income-tax Act reads as under : "any agricultural income derived from property held under trust, wholly or partly for charitable or religious purposes, to the same extent to which income derived from property held under trust wholly or partly for charitable or religiou .....

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