https://www.taxtmi.com/caselaws?id=5030 Whether four properties vested absolutely in the deities or remained part of the residuary estate subject to a charge for worship expenses was decided by construing the will, codicil, preliminary decree and the commissioner's report. The court held that the decree and report created an obligation to apply income for sheba and worship rather than an outright transfer of title: the phrase "set apart" denotes allocation of income for specified expenses, and absence of partition by metes and bounds does not effect absolute charitable vesting. Outcome: the properties vested in the heir subject to a charge to meet worship expenses (answer against the assessee). en-us Tue, 04 Apr 1967 00:00:00 +0530 Tue, 18 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5030 Whether four properties vested absolutely in the deities or remained part of the residuary estate subject to a charge for worship expenses was decided by construing the will, codicil, preliminary decree and the commissioner's report. The court held that the decree and report created an obligation to apply income for sheba and worship rather than an outright transfer of title: the phrase "set apart" denotes allocation of income for specified expenses, and absence of partition by metes and bounds does not effect absolute charitable vesting. Outcome: the properties vested in the heir subject to a charge to meet worship expenses (answer against the assessee). Case-Laws Income Tax Tue, 04 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5030