https://www.taxtmi.com/caselaws?id=62160 A Will must be construed as a whole, and a declaration can validly impress self-acquired property with Hindu Undivided Family character if the instrument, read harmoniously, shows that intention. On that construction, only the deceased's proportionate share would pass on death. Expenditure on constructing a mandapam in a temple was treated as charity for an object of general public utility, so deduction was allowed. Bad and doubtful debts were allowed in full because the debts were largely petty, long outstanding, and without realizable value, and a failed film-production advance was treated as a total loss. Property valuations were not disturbed where differences were marginal and the adopted method was accepted. en-us Wed, 28 Jan 1981 00:00:00 +0530 Tue, 18 Jan 2011 13:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62160 A Will must be construed as a whole, and a declaration can validly impress self-acquired property with Hindu Undivided Family character if the instrument, read harmoniously, shows that intention. On that construction, only the deceased's proportionate share would pass on death. Expenditure on constructing a mandapam in a temple was treated as charity for an object of general public utility, so deduction was allowed. Bad and doubtful debts were allowed in full because the debts were largely petty, long outstanding, and without realizable value, and a failed film-production advance was treated as a total loss. Property valuations were not disturbed where differences were marginal and the adopted method was accepted. Case-Laws Income Tax Wed, 28 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62160