1949 (8) TMI 20

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..... 1) of the Income-tax Act. The question referred to this Court is whether the income received by the Bar Council, Patna High Court, by way of fees paid by the advocates for enrolling themselves to practise in the High Court and/or registration fee from apprentices of law is exempt under Section 4(3)(i) of the Income-tax Act. The Bar Council maintains a list of advocates, and it is condition prece .....

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..... x. The question specifically refers to Section 4(3)(i). Section 4(3) provides that-- Any income, profits or gains falling within the following classes shall not be included in the total income of the person receiving them. Clause (i) is-- Any income derived from property held under trust or other legal obligation wholly for religious or charitable purposes, and in the case of pr .....

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