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1 - 8 of 8 (0.32 seconds)Madras Hindu Religious and Charitable Endowments Act, 1951
Menakuru Dasaratharami Reddi vs Duddukuru Subba Rao on 10 May, 1957
In regard to the principles, there is guidance provided by the judgment of the Supreme Court in the decision in Dasaratharami Reddi v. Subba Rao (1957) 2 An.W.R. (S.C) 175 : (1957) 2 M.L.J. (S.C.) 175 : (1957) S.C.J. 835. The Supreme Court stressed that the use of the word "trust" or "trustee" in the deed of endowment, may not be decisive of the question whether or not the dedication was complete, and that the question can be answered only by gathering the true intention of the document considered as a whole. The Supreme Court observed:
Section 4 in Madras Hindu Religious and Charitable Endowments Act, 1951 [Entire Act]
The Code of Civil Procedure, 1908
Section 4 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Bombay ... vs Walchand Diamond Jubilee Trust on 20 March, 1958
This distinction has been quoted with approval by Chagla, C.J., in a case arising out of Section 4(3)(i) of the Income-tax Act, which deals with exemptions of income from charitable or religious trusts, viz., I.T. Commissioner v. W.D. Jubilee Trust , following the principles in the English decision just cited, the learned Chief Justice observed:
Kandasami Pillai And Ors. vs Munisami Mudaliar And Ors. on 12 November, 1931
In an earlier decision of this Court in Kandasami v. Munisami A.I.R. 1932 Mad. 580, dealing with the construction of a will, it was observed:
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