- (1.) These appeals by special leave are from the judgment dated 26 May, 1970 of the High Court of Delhi.
(2.) The question referred to the High Court under Section 66 (1) of the Income-tax Act, 1922 referred to as the Act was as follows:- "Whether on the facts and in the circumstances of the case the income of the trust which was spent on the religious and charitable purposes within the taxable territories was exempt under Section 4 (3) (i) of the Indian Income Tax Act, 1922."
(3.) The main judgment was delivered in Income Tax Reference no. 40 of 1965.;