2000 INSC 1258
SUPREME COURT OF INDIA
Commissioner of Income-tax
Vs.
Programme for Community Organisation

                                         (S.P.Bharucha and Ruma Pal JJ.)
28.11.2000

                                                       ORDER
The Text below is only a summarized version of the order pronounced
Whether amount of grant of exemption of twenty five percent should be income of trust or it should
be included its total income. Charitable or religious trust is entitled to accumulate twenty five
percent of its income derived from property held under trust.