https://www.taxtmi.com/caselaws?id=6703 Income from property dedicated by an arpannamah was not chargeable under section 9 of the Indian Income-tax Act, 1922 in the hands of a shebait or trustee managing the debutter estate. The dedication showed absolute divestiture by the founders and vesting of the property in the deities for worship, festivals, and preservation of the estate. Under Hindu law, the idol is the juristic person treated as the holder of the dedicated property in an ideal sense, while the shebait is only a custodian or manager with no beneficial ownership. Because section 9 fastens liability on the owner of the property, a manager without ownership cannot be assessed on that basis. en-us Tue, 06 Apr 1965 00:00:00 +0530 Sun, 01 Feb 2009 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6703 Income from property dedicated by an arpannamah was not chargeable under section 9 of the Indian Income-tax Act, 1922 in the hands of a shebait or trustee managing the debutter estate. The dedication showed absolute divestiture by the founders and vesting of the property in the deities for worship, festivals, and preservation of the estate. Under Hindu law, the idol is the juristic person treated as the holder of the dedicated property in an ideal sense, while the shebait is only a custodian or manager with no beneficial ownership. Because section 9 fastens liability on the owner of the property, a manager without ownership cannot be assessed on that basis. Case-Laws Income Tax Tue, 06 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6703