https://www.taxtmi.com/caselaws?id=6501 A will that repeatedly used expressions of dedication and debutter was construed as making an absolute dedication of the estate to the deity, with references to shebaits, trustees and ancillary religious or charitable directions treated as matters of management rather than retention of beneficial ownership by the family. On the income question, amounts directed to be spent on shebaits, their families, horses, carriages and similar objects were not regarded as diverted at source, because the income first reached the deity and was then applied in accordance with the directions. Only sums falling within the statutory charitable exemption, and amounts already conceded, were excluded from assessment. en-us Fri, 17 Dec 1976 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6501 A will that repeatedly used expressions of dedication and debutter was construed as making an absolute dedication of the estate to the deity, with references to shebaits, trustees and ancillary religious or charitable directions treated as matters of management rather than retention of beneficial ownership by the family. On the income question, amounts directed to be spent on shebaits, their families, horses, carriages and similar objects were not regarded as diverted at source, because the income first reached the deity and was then applied in accordance with the directions. Only sums falling within the statutory charitable exemption, and amounts already conceded, were excluded from assessment. Case-Laws Income Tax Fri, 17 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6501